企业家背景、财税政策与企业创新——来自中关村科技园的FsQCA分析

Entrepreneur Background,Fiscal Policy and Enterprise Innovation——FSQCA Analysis from Zhongguancun Innovation Park

基于中关村科技园制造业企业数据,运用组态思维和模糊定性比较分析方法(FsQCA),系统研究了企业创新水平差异的多重并发因素和复杂因果关系。结果发现:(1)企业取得高创新绩效的路径有2条,即海外留学经历税收优惠主导型和性别海外留学经历财政补贴主导型。其中,第一条路径指企业家海外留学经历与税收优惠之间的联动匹配;第二条路径指企业家性别、海外留学经历与财政补贴之间的联动匹配。第一条路径包含3个子路径,并且是企业取得高创新绩效的主要原因。(2)导致高创新绩效的因素在影响企业创新时具有可替代性,即当企业家具有海外留学经历时,即使企业未享受税收优惠,只要企业得到财政补贴,并且企业家为男性,企业仍然会取得高创新绩效。(3)导致非高创新绩效的路径有6条,但该驱动机制与高创新绩效的驱动机制之间具有明显的非对称性。

Based on the data of manufacturing enterprises in Zhongguancun Innovation Park,using the configuration thinking and FSQCA approach and integrating the financial policy and the background of entrepreneurs,this paper systematically studies the multiple concurrent factors and the complex causality of enterprise innovation level difference.The results are as follows:(1)there are two recipes to generate high performance:Overseas study experience&tax preference-oriented recipe and gender&overseas study experience&financial subsidy-oriented recipe.Of the two,the first refers to the linkage matching between overseas study experience and tax preferences,and the second refers to the linkage matching between gender,overseas study experience and financial subsidies.The first path consists of three sub-paths and is the main reason for high innovation performance.The factors that stimulate enterprise innovation are substitutable.When entrepreneurs have overseas study expereince,even if they do not enjoy tax incentives,they can still achieve high innovation performance as long as they receive financial subsidies and they are male.(3)The driving mechanism of producing non-high innovation performance is divided into six recipes,which verifies the existence of asymmetric causality compared with the driving mechanism of high innovation performance.This paper provides a new research perspective for enterprise innovation,and it has important guiding significance for how to promote enterprise innovation through the cooperation of entrepreneur background and fiscal policy.