如何提升数字创意企业创新投入?——基于资源利用视角

创新发展驱动数字创意企业实现高质量发展,政府补贴和税收优惠政策对企业创新活动的影响不容忽视。本文基于资源利用视角研究政府补贴、税收优惠对数字创意企业创新投入的影响及企业性质的调节效应。研究结果显示:政府补贴以直接的资金注入形式,降低创新成本、减弱创新风险、激发创新积极性、强化社会资源获取,促进数字创意企业的创新投入;税收优惠以间接的费用减免形式,通过创新成本的削弱、创新热情的增强来提升企业创新投入。此外,政府补贴更利于非国有数字创意企业创新投入,而税收优惠对国有数字创意企业创新投入的促进作用更强。基于以上发现,从专项补贴政策、税收优惠政策、定期政策解读三个方面提出政策建议。

To achieve high-quality development for innovation-driven digital creative enterprises,the influence of government subsidies and tax incentive policies on enterprise innovation activities can not be ignored.Based on the perspective of resource utilization,this paper studies the impact of government subsidies and tax incentives on innovation investment of digital creative enterprises and the regulating effect of enterprise nature.The results show that government subsidies can promote innovation input of digital creative enterprises in the form of direct capital injection by reducing innovation costs,weakening innovation risks,stimulating innovation enthusiasm,and strengthening the acquisition of social resources;and tax incentives can enhance enterprises'innovation investment in the form of indirect expense reduction or exemption by weakening innovation costs and enhancing innovation enthusiasm.In addition,government subsidies are more conducive to the innovation input of non-state-owned digital creative enterprises,while tax incentives play a stronger role in promoting the innovation input of state-owned digital creative enterprises.Based on the above findings,policy suggestions are put forward from three aspects:special subsidy policy,preferential tax policy and regular policy interpretation.