空间计量视角下不同政府科技资助方式对企业研发投入的影响

The Impact about Different Ways of Government Scientific and Technological Subsidies on Enterprise R&D Investment from the Perspective of Spatial Metrology

基于空间计量视角,选取我国部分省区2011—2015年工业企业面板数据为样本,实证研究了政府不同科技资助方式对企业研发投入的影响。结果表明,我国各地区企业研发投入及政府直接补贴资助、直接税收优惠和间接税收优惠存在着显著的空间自相关性,主要表现为内生交互效应。政府直接补贴资助、直接税收优惠和间接税收优惠对企业研发投入均有显著的激励作用,但间接税收优惠的激励效果最好,直接税收优惠激励效果次之,直接补贴资助效果相对最弱。政府对大规模企业的研发投入激励效果要优于小规模企业;国有产权比重越高越不利于激发企业研发投入;企业绩效对于企业研发投入具有显著的正向影响;市场竞争会显著地促进企业提高研发投入水平。

Based on the perspective of spatial measurement,this paper used the panel data from 2011-2015 in some provinces regions of China as a sample to study the impact of different government science and technology subsidies on enterprise R&D investment.The results show that:There are significant spatial self-correlation between enterprise R&D and direct government subsidies,direct tax incentives and indirect tax incentives in various regions of China,and the main manifestation is the endogenous interaction effect.Government direct subsidies,direct tax incentives and indirect tax incentives have a significant incentive effect on enterprises R&D investment,but indirect tax incentives have the best incentive effect on enterprise R&D investment,direct tax incentives have the second most incentive effect and direct subsidies are the least effective.The incentive effect of government investment in large scale enterprises is better than that of small scale enterprises;The higher the proportion of state-owned property rights is,the less it is conducive to stimulating enterprises R&D investment;Performance has a significant positive impact on enterprise R&D investment;Market competition significantly promotes enterprises to increase the level of R&D investment.