摘要
以新能源企业为研究对象,构建了一个涵盖财务绩效、技术绩效和社会绩效三个层面的综合绩效评价指标体系;然后运用多元线性回归模型对2012-2017年67家上市新能源企业数据进行检验,从地区差异和产权性质两方面实证研究了财政补贴、研发投入与新能源企业绩效的关系。研究发现:第一,财政补贴对企业绩效有显著促进作用;第二,非国有和欠发达地区的新能源企业财政补贴对研发投入有促进作用;第三,非国有和发达地区新能源企业研发投入对企业绩效的促进作用更强;第四,研发投入在财政补贴和新能源企业绩效之间具有部分中介效应。最后根据研究结果针对政府和新能源企业分别提出了对策建议。
Taking new energy enterprises as the research object,a comprehensive performance evaluation index system is constructed considering financial performance,technical performance and social performance.Then the multiple linear regression model is used to test the data of 67 listed new energy enterprises from 2012 to 2017.The relationship between financial subsidies,R&D investment and new energy enterprise performance is empirically studied from the aspects of regional differences and property rights.The results show that financial subsidies have a significant role in promoting enterprise performance;financial subsidies for non-state-owned new energy enterprises and those in underdeveloped areas have contributed to R&D investment;R&D investment of non-state-owned new energy enterprises and those in developed areas plays a stronger role in promoting enterprise performance;R&D investment has a partial mediating effect between financial subsidies and new energy enterprise performance.Finally,according to the research results,some suggestions are given from the perspectives of the government and new energy enterprises.
作者
金梦茹
孟枫平
JIN Mengru;MENG Fengping(School of Economics and Management,Anhui Agricultural University,Hefei 230036,China)
出处
《合肥工业大学学报(社会科学版)》
2019年第2期20-27,73,共9页
Journal of Hefei University of Technology(Social Sciences)
基金
安徽省科技创新战略与软科学研究专项项目重大课题(1706a02020032)
关键词
财政补贴
新能源企业
企业绩效
研发投入
financial subsidies
new energy enterprise
enterprise performance
R&D investment