政府补助与研发投入相关性实证研究

Empirical Study on the Correlation Between Government Subsidy and R&D Investment

在相关的理论概念基础上,基于沪深主板市场制造业上市公司的数据,对政府补助与研发投入之间的关系进行实证研究。通过对实证中所需用的变量数据的搜集、筛选和整理后最终得出186个样本数据,使用Excel和Spss22.0软件对搜集得到的数据进行处理,运用描述性统计、Pearson相关性检验和回归分析方法来验证政府补助与研发投入的关系,得出结论:政府补助对研发投入具有杠杆效应。对研究结果进行分析,提出建议:一是加大政府补助力度,加强研发投入管理,完善补助披露制度。二是上市公司合理利用政府补助,建立信息披露体系。

Based on relevant theoretical concepts and data of manufacturing companies listed on the main board of Shanghai and Shenzhen stock exchange,this paper makes an empirical study on the relationship between government subsidies and R&D investment By collecting,screening and organizing varioble data needed in empirical research,186 samples data were obtained By using Excel and Spss22.0 software to collect the data for processing and using descriptive statistics,Pearson correlation test and regression analysis methods to verify the relationship between government subsidies and R&D,the conclusion was drawn as government subsidies have leverage to R&D.This paper analyzes the research results and puts forward the following suggestions:first,to increase the government subsidy,to strengthen the management of R&D investment,and to improve the subsidy disclosure system;second,listed companies should make reasonable use of government subsidies to establish an information disclosure system.