摘要
研究结果表明:政府直接补贴和间接补贴对新兴企业R&D投入具有显著的促进作用,但是间接补贴的激励效应更强;同时,政府补贴方式受企业规模和产权性质的影响其激励作用亦存在差异。因此,应从政府层面建立全面有效的政府补贴机制和多元化的政府补贴方式,从企业层面强化公司治理结构,加强内部资金监管。
Results show that the government's direct and indirect subsidies have played a significant role in promoting R&D input in emerging enterprises, but the incentive effect of indirect subsidies is much stronger. At the same time, the incentive effect of governmental subsidies is also various with the scale of en- terprises and the nature of property rights. Therefore, we should establish a comprehensive and effective gov- ernmental subsidy mechanism and a diversified mode of governmental subsidy at the governmental level, strengthen the corporate governance structure at the enterprise level, and foster the internal capital supervision.
作者
王欢芳
李密
WANG Huan-fang;LI Mi(School of Business,Hunan University of Technology,Zhuzhou 412007,China)
出处
《湖南科技大学学报(社会科学版)》
CSSCI
北大核心
2018年第4期60-68,共9页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
国家社会科学基金青年项目(14CJY038)
国家自然科学青年基金项目(71702053)
湖南省社会科学基金立项项目(17YBA140
16YBA137)
湖南省社科联立项项目(XSP18YBC239)
关键词
战略性新兴产业
政府补贴
R&D投入
strategic emerging industries
governmental subsidies
R&D input