政府支持对工业企业技术获取策略的差异性影响——基于不同类型创新激励政策的比较研究

The Differential Effects of Governmental Support Policies on Technology Acquisition Strategies of Industrial Enterprises——A Comparative Analysis Based on Different Types of Innovation Incentive Policies

政府补贴和税收优惠作为政府支持企业创新的主要手段,对企业创新资源配置具有至关重要的影响。本文基于2011—2015年大中型工业企业的省际面板数据,探究政府直接补贴、研发费用加计扣除减免税、高新技术减免税对独立研发、合作研发与技术引进的激励效果及长短期影响异质性。研究发现,总体上三类创新激励政策均能促进企业技术创新投入,但其影响存在差异。其中,政府直接补贴短期对内部独立研发促进效果最好,挤出外部技术引进;研发加计扣除长期促进效果更好,尤其是对与国外研究机构的合作研发;高新技术减免税短期对外部合作研发与外部技术引进的促进作用更好,尤其是对与国内高等学校的合作研发。

Government subsidy and tax credits,as the main policy instruments for the government to support enterprise innovation,have vital impacts on the allocation of enterprise innovation resources.Based on the provincial panel data of large and medium-sized industrial enterprises in China from 2011 to 2015,this paper mainly focuses on three types of innovation incentive policies,which are government subsidy,R&D expenses deduction and high-tech enterprises tax reduction,to explore and compare their incentive effects on three types of technology acquisition strategies,which are independent R&D,cooperative R&D and technological purchase.The empirical results show that three types of local government strategies can promote the investment of technological innovation in general,but there is significant heterogeneity in their influences.More specifically,government subsidies can better promote independent R&D in a short period,while crowding out the technology purchase.R&D expenses deduction can promote R&D input better in the long term,especially for cooperative R&D with foreign research institutions.Tax preference for high-tech enterprises has better short-term promotion effects on external R&D cooperation and external technology purchase,especially for cooperative R&D with domestic universities.