摘要
“十四五”时期我国将鼓励企业加大研发投入,对企业投入实行税收优惠,提升中小微企业的技术创新能力。选取我国中小版上市公司2014-2020年的相关数据作为研究样本,运用PSM方法研究了政府研发补贴对于科技型中小企业创新的影响作用。研究发现:政府研发补贴显著刺激了企业研发投入;政府研发补贴对非国有企业、高新技术和低市场化程度地区的科技型中小企业更加具有激励效应,从而提出完善我国科技型中小企业政府研发补贴政策体系的政策建议。
During the “14 th five year plan” period, China will encourage enterprises to increase R & D investment, implement tax incentives for enterprise investment, and enhance the technological innovation ability of small, medium and micro enterprises. This article selects the relevant data of small and medium-sized listed technology enterprises from 2014 to 2020 in our country as the research sample, and uses the PSM model to study the effect of government R&D subsidy on the innovation of small and medium-sized technology enterprises. The research found that the government R&D subsidy significantly stimulated the R&D investment of enterprises;the R&D subsidy of the government has a more incentive effect for non-state-owned small and medium-sized technology enterprises and the enterprises in high-tech industries and lower marketization areas. It proposed to perfect the government R&D subsidy policy system aimed at stimulating the innovation of small and medium-sized technology enterprises in our country.
作者
吴金光
毛军
唐畅
WU Jinguang;MAO Jun;TANG Chang(Hunan University of Finance and Economics,Changsha 410205,China;School of Mathematics and Statistics,Hainan Normal University,Haikou 571158,China;School of Public Administration,Central South University,Changsha 410075,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2022年第9期184-192,共9页
China Soft Science
基金
国家社会科学基金重点项目“减税降费背景下地方财政可持续发展研究”(20AJY024)
海南省自然科学基金高层次人才项目“海南省环境扶贫的空间统计方法研究”(720RC615)。
关键词
政府研发补贴
科技型中小企业
激励效果
PSM模型
government R&D subsidy
small and medium-sized technology enterprises
incentive effect
PSM model
