财政支持、技术创新与稀土企业高质量发展

Financial Support,Technological Innovation and High-Quality Development of Rare Earth Enterprises

稀土作为国家的重要战略资源,“大而不强”的局面依然严峻,推动稀土企业走向高质量发展,不仅是选择,更是必然。本文以2012-2021年20家典型稀土上市企业为研究对象,构建多元回归模型考察财政支持、技术创新与企业高质量发展之间的关系,验证“政府补贴-技术创新-稀土企业高质量发展”“税收优惠-技术创新-稀土企业高质量发展”“地方专项政策-技术创新-稀土企业高质量发展”三条路径的内在传导机制。研究发现,财政支持中政府补贴、税收优惠二者对稀土企业高质量发展的促进作用更大,而地方专项政策的促进作用不显著;技术创新在其中发挥的调节作用不明显,但起到了部分中介作用。财政支持对国内南方、北方稀土企业发展质量提升的影响具有一定的差异性。

As an important strategic resource,China's rare earth industry is still big but not strong.Taking 20 typical rare earth listed enterprises from 2012 to 2021 as samples,this paper examines the relationship between financial support,technological innovation and high-quality development of enterprise.It is found that government subsidies and tax incentives play greater roles,while the role of local special policies is not the same obvious.The regulating role by technological innovation is not strong.The impact of financial support is different in the south and north of China on the quality improvement of rare earth enterprises.