财政政策与区域企业创新能力关系的实证分析

An Empirical Analysis of the Relationship Between Fiscal Policy and Regional Enterprise Innovation Capability

从《中国科技统计年鉴》中整理出30个省市区的13项企业创新基础指标的全局样本数据表,运用GPCA模型对区域企业创新能力进行综合打分。从税收优惠和财政直接补贴两个方面建立面板数据的随机影响变截距模型,分析财政政策与区域企业创新能力的关系。实证表明:税收优惠政策和财政直接补贴政策对区域企业创新能力的提高均有显著的正向联动变化关系,增加1个单位的税收优惠额,区域企业创新能力提高0.779 8个单位;增加1个单位的政府资金占规模以上工业企业R&D经费内部支出的比重,区域企业创新能力提高0.21个单位。

From China Statistical Yearbook on Science and Technology, the paper collected a global sample data table forming by the 13 basic indicators of enterprise innovation in the 30 provinces.The GPCA model was used to evaluate the innovation ability of regional enterprises.The randomly effected variable intercept model of panel data was established from two aspects of tax incentive and financial subsidy, which aimed to analyze the relationship between fiscal policy and regional enterprise innovation capability.The results showed that the tax incentive and financial subsidy have significant positive relationship with the improvement of the regional enterprise innovation ability.Regional enterprise innovation capacity can be increased by 0.779 8 units with increasing the amount of tax incentive for 1 unit, and regional enterprise innovation capacity can be increased by 0.21 units with increasing the proportion of government funds accounted for the RD internal expenditures of large-scale industrial enterprises.