摘要
财政科技补助作为促进科技创新的重要举措得到各级政府的理解与支持,近年来各省(市)直接补助和间接事后补助总量不断增长。技术商业化能够评价技术经济价值,科技补助对技术商业化的影响需要经验证据。以考察财政科技补助是否促进技术商业化为研究目的,基于我国30个省(市)2009—2017年的面板数据分析,发现投入企业科技补助对技术商业化有显著的促进效应,直接补助效应略高于间接补助,投入高校、科研院所等机构的财政科技资金对投入企业财政科技补助具有显著的调节效应。进一步研究发现政府直接补助资金对经济中等地区技术商业化产生显著的促进作用,但无法满足落后地区和欠发达地区的需要;在经济越发达地区,间接补助影响越突出。基于此,提出政府需要统筹直接补助和间接补助的平衡,结合地域经济的特点进行技术补助。
R&D subsidies have been valued by both national and local governments in China as an important measure to promote scientific and technological innovation.The whole amount of direct and indirect subsidies has been increasing recently in provinces and municipalities.The commercialization of technology can evaluate the economic value of technology.The effect of R&D subsidies on the commercialization of technology needs the empirical evidence.To examine whether R&D subsidies have promoted the commercialization of technology or not,this paper,based on the panel data of 30 provinces and municipalities in China from 2009 to 2017,finds that the R&D subsidies have a significant promoting effect on the commercialization of technology,and the effect of direct subsidies is greater than that of indirect subsidies while the R&D funds to scientific research institutes and universities have a significant adjusting effect on the R&D subsidies to enterprises.The further study finds that the government’s direct subsidies have a significant promoting effect on the commercialization of technology in the moderately developed areas,but the same effect doesn’t appear in the backward and undeveloped areas.The more developed the regional economy is,the more significant the effect of indirect subsidies is.Based on the above,it suggests that the government should take an overall consideration into the balance of direct subsidies and indirect subsidies and carry out the plan of subsidies to technology on the basis of the characteristics of regional economy.
作者
曾繁英
吴炜鹏
胡方铭
ZENG Fan-ying;WU Wei-peng;HU Fang-ming(Business School,Huaqiao University,Quanzhou 362021,Fujian Province,China)
出处
《天津商业大学学报》
2020年第5期28-34,共7页
Journal of Tianjin University of Commerce
基金
中央高校基本科研业务费专项资金(JB-SK1126)
福建省会计学会2020年度学术研究课题“福建省企业研发费用税前加计扣除政策执行效应评估研究”(2020-3)
福建省创新战略(软科学)研究项目“福建省企业研发费用税前加计扣除政策执行评估研究”(2020R01010144)。
关键词
财政科技补助
技术商业化
补助方式
R&D subsidies
commercialization of technology
subsidy ways