创新驱动视角下企业创新效率及要素投入差异性研究——基于新能源汽车上市企业的经验数据

Research on Enterprise Innovation Efficiency and Factor Input Difference From the Perspective of Innovation Drive——Based on Empirical Data of New Energy Vehicle Listed Companies

本文以新能源汽车上市企业为研究对象,构建创新驱动政策评价指标体系,运用DEA法计算2015~2017年创新驱动政策对新能源汽车上市企业的支撑效率,借助灰色关联分析法,以综合效率为参考序列,进一步探讨了创新驱动政策中新能源汽车上市企业各投入要素与综合效率的关联度,并重点分析政府补助与税收优惠作用效果之间的差异。结果表明:(1)新能源汽车上市企业整体创新效率较低,且部分企业受补贴退坡的影响较大;(2)西部地区平均创新效率显著高于东、中部地区;(3)创新驱动政策中政府补助与税收优惠在不同企业间作用效果差异较明显。

This paper takes the listed companies of new energy vehicles as the research object, constructs the evaluation in dex system of innovation-driven policies, and uses DEA method to calculate the support efficiency of innovation-driven policies for new energy vehicles listed enterprises in 2015~2017, with the gray correlation analysis method and the comprehensive efficiency as the reference sequence, the relationship between the input factors and the comprehensive efficiency of the new energy vehicle listed enterprises in the innovation-driven policy is further discussed, and analyzes the difference between the government subsidy and the tax incentive effect. The results show:(1) the overall innovation efficiency of listed companies in new energy vehicles is relatively low, and some enterprises are greatly affected by subsidies;(2) the average innovation efficiency in the western region is signifi cantly higher than that in the eastern and central regions;(3) in the innovation-driven policy, the effect of government subsidies and tax incentives between different enterprises is more obvious.