摘要
在科技兴国的背景下,企业对研发投入的力度空前。政府通过诸如政府补贴、税收优惠等手段激励企业加大研发投入。然而,政府补贴资金能否持续而稳定促进企业进行研发投入则是一个值得研究的课题。以2013-2019年我国沪深A股上市公司为研究样本,对政府补贴与上市公司研发投入行为特征进行研究,研究发现,政府补助能够促进企业研发投入的强度和持续性,但却会抑制了企业研发的稳定性。
Under the background of rejuvenating China through science and technology,enterprises are investing more in R&D than ever before.The government encourages enterprises to increase R&D investment by means of government subsidies and tax incentives.However,whether government subsidy funds can continuously and stably promote enterprises'R&D investment is a topic worthy of study.Taking A-share listed companies in Shanghai and Shenzhen from 2013 to 2019 as research samples,the paper studies the behavioral characteristics of government subsidies and R&D investment of listed companies.The research finds that government subsidies can promote the intensity and sustainability of enterprises'R&D investment,but inhibit the stability of enterprises'R&D.
作者
杜甜
刘名旭
DU Tian;LIU Mingxu
出处
《商业经济》
2022年第2期133-136,共4页
Business & Economy
基金
四川省科技厅软科学项目:四川省财政科技资金投入效应评价及管理创新研究(2020JDR0193)。
关键词
政府补贴
研发投入
持续性
稳定性
杠杆效应
government subsidy
R&D investment
persistent
stability
leverage effect
