财政补贴、企业研发对企业创新绩效的影响

The Impacts of Fiscal Subsidies and Corporate R&D on Enterprise Innovation Performance

文章基于2011-2016年中国31省市规模以上工业企业的面板数据,利用双对数回归模型分析了财政补贴、企业研发对企业创新绩效的影响。研究结果表明,财政补贴、企业研发对企业创新绩效都具有激励作用;财政补贴与企业研发对企业创新绩效具有交互作用,且交互作用存在地域性差异,其中经济发达地区相比经济落后地区作用更为显著。政策建议在于:不同地区政府需要有针对性地对企业进行研发补贴,而企业也应该提高自我研发能力,以更大程度提高企业创新绩效。

Based on the panel data of industrial enterprises above designated size in 31 provincial-level administrative areas of China from 2011 to 2016,this paper applies the double logarithmic regression model to analyze the effects of fiscal subsidies and corporate RD on enterprise innovation performance. The results show that both fiscal subsidies and corporate RD play incentive roles in enterprise innovation performance; Fiscal subsidies and corporate RD have an interactive effect on enterprise innovation performance,and there are regional differences in interaction,in which the interactive effect in economically developed areas is more significant than that in economically less-developed areas. The policy recommendation is that governments in different regions need targeted RD subsidies for enterprises,and enterprises should also improve their RD capabilities and enhance their innovation performance to a greater extent.