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Emotion Deduction from Social Media Text Data Using Machine Learning Algorithm
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作者 Thambusamy Velmurugan Baskaran Jayapradha 《Journal of Computer and Communications》 2023年第11期183-196,共14页
Emotion represents the feeling of an individual in a given situation. There are various ways to express the emotions of an individual. It can be categorized into verbal expressions, written expressions, facial express... Emotion represents the feeling of an individual in a given situation. There are various ways to express the emotions of an individual. It can be categorized into verbal expressions, written expressions, facial expressions and gestures. Among these various ways of expressing the emotion, the written method is a challenging task to extract the emotions, as the data is in the form of textual dat. Finding the different kinds of emotions is also a tedious task as it requires a lot of pre preparations of the textual data taken for the research. This research work is carried out to analyse and extract the emotions hidden in text data. The text data taken for the analysis is from the social media dataset. Using the raw text data directly from the social media will not serve the purpose. Therefore, the text data has to be pre-processed and then utilised for further processing. Pre-processing makes the text data more efficient and would infer valuable insights of the emotions hidden in it. The preprocessing steps also help to manage the text data for identifying the emotions conveyed in the text. This work proposes to deduct the emotions taken from the social media text data by applying the machine learning algorithm. Finally, the usefulness of the emotions is suggested for various stake holders, to find the attitude of individuals at that moment, the data is produced. . 展开更多
关键词 Data Pre-Processing Machine Learning Algorithms Emotion deduction Sentiment Analysis
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Research on Design Method of the Full Form Ship with Minimum Thrust Deduction Factor 被引量:2
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作者 张宝吉 缪爱琴 张竹心 《China Ocean Engineering》 SCIE EI CSCD 2015年第2期301-310,共10页
In the preliminary design stage of the full form ships, in order to obtain a hull form with low resistance and maximum propulsion efficiency, an optimization design program for a full form ship with the minimum thrust... In the preliminary design stage of the full form ships, in order to obtain a hull form with low resistance and maximum propulsion efficiency, an optimization design program for a full form ship with the minimum thrust deduction factor has been developed, which combined the potential flow theory and boundary layer theory with the optimization technique. In the optimization process, the Sequential Unconstrained Minimization Technique(SUMT) interior point method of Nonlinear Programming(NLP) was proposed with the minimum thrust deduction factor as the objective function. An appropriate displacement is a basic constraint condition, and the boundary layer separation is an additional one. The parameters of the hull form modification function are used as design variables. At last, the numerical optimization example for lines of after-body of 50000 DWT product oil tanker was provided, which indicated that the propulsion efficiency was improved distinctly by this optimal design method. 展开更多
关键词 optimization minimum thrust deduction factor NLP Rankine source method boundary layer separation
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DEDUCTION OF CONSTRAINT CONDITIONS IN THE CALIBRATION OF STEREO-VISION SYSTEN
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作者 FENG Wenhao, Professor, School of Information Engineering, WTUSM, Wuhan, China, 430079 《Geo-Spatial Information Science》 1998年第1期33-37,共5页
In the test-field calibration,multi-azimuth stereo image pairs areproduced of the outdoor large control-field by the stereo-vision system under cali-bration.While in the analytical processing,the relationship between ... In the test-field calibration,multi-azimuth stereo image pairs areproduced of the outdoor large control-field by the stereo-vision system under cali-bration.While in the analytical processing,the relationship between image pairsis adopted as a constraint condition,which ensures the stability and quality of thecalibration results.This paper introduces the deduction process of the constraintconditions. 展开更多
关键词 STEREO-VISION system CONSTRAINT CONDITION control-field deduction
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Deduction of plastic work rate per unit volume for unified yield criterion and its application 被引量:2
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作者 赵德文 李婧 +1 位作者 刘相华 王国栋 《中国有色金属学会会刊:英文版》 CSCD 2009年第3期657-660,共4页
A unified linear expression of plastic work rate per unit volume is deduced from the unified linear yield criterion and the associated flow rule. The expression is suitable for various linear yield loci in the error t... A unified linear expression of plastic work rate per unit volume is deduced from the unified linear yield criterion and the associated flow rule. The expression is suitable for various linear yield loci in the error triangle between Tresca’s and twin shear stress yield loci on the π-plane. It exhibits generalization in which the different value of criterion parameter b corresponds to a specific linear formula of plastic work rate per unit volume. Finally, with the unified linear expression of plastic work rate and upper-bound parallel velocity field the strip forging without bulge is successfully analyzed and an analytical result is also obtained. The comparison with traditional solutions shows that when b=1/(1+ 3 ) the result is the same as the upper bound result by Mises’ yield criterion, and it also is identical to that by slab method with m=1, σ0=0. 展开更多
关键词 统一屈服准则 工作单位 塑料 体积 线性屈服准则 应用 屈服轨迹 流动法则
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Tool Wear Optimization for General CNC Turning Using Fuzzy Deduction
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作者 Tian-Syung Lan 《Engineering(科研)》 2010年第12期1019-1025,共7页
Tool wear is frequently considered in the modern CNC (computer numerical control) turning industry. Most existing optimization researches for CNC finish turning were either accomplished within certain manufacturing ci... Tool wear is frequently considered in the modern CNC (computer numerical control) turning industry. Most existing optimization researches for CNC finish turning were either accomplished within certain manufacturing circumstances, or achieved through numerous equipment operations. Therefore, a general deduction optimization scheme proposed is deemed to be necessary for the industry. In this paper, four parameters (cutting depth, feed rate, speed, tool nose runoff) with three levels (low, medium, high) are considered to optimize the tool wear for finish turning based on orthogonal array. Additionally, nine fuzzy control rules using triangle membership function with respective to five linguistic grades for tool wear are constructed. Considering four input and twenty output intervals, the defuzzification using center of gravity is then completed and introduced as the S/N (signal-to-noise) ratio. Thus, the optimum general deduction parameters can then be received. The confirmation experiment for optimum general deduction parameters is furthermore performed on an ECOCA-3807 CNC lathe. It is shown that the tool wear ratio from the fuzzy deduction optimization parameters is significantly advanced comparing to those from benchmark. This paper not only proposes a general deduction optimization scheme using orthogonal array, but also contributes the satisfactory fuzzy linguistic approach to tool wear in CNC turning with profound insight. 展开更多
关键词 CNC General OPTIMIZATION FUZZY deduction Tool WEAR RATIO
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A genetic algorithm for dynamic parameters reverse deduction of integrated anchorage system
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作者 张永兴 《Journal of Chongqing University》 CAS 2006年第1期46-49,共4页
In the analysis of the system of anchoring bar and wall rock in small strain and longitudinal vibration dynamic response, the influence of the cement grouting as well as the rock layer on the anchor bar can be evaluat... In the analysis of the system of anchoring bar and wall rock in small strain and longitudinal vibration dynamic response, the influence of the cement grouting as well as the rock layer on the anchor bar can be evaluated as the two kinds of parameters: the dynamic stiffness and the damp, which are the vital reference of the anchorage quality. Based on the analytic solution to the dynamic equation of the integrated anchor bar, the new approach which combines genetic algorithm and the toolbox of Matlab is applied to solve the problem of multi-parameters reverse deduction for integrated anchorage system in dynamic testing. Using the traits of the self-organizing, self-adapting and the fast convergence speed of the genetic algorithm, the optimum of all possible solutions to dynamic parameters is obtained by calculating the project instances. Examples show that the method presented in this paper is effective and reliable. 展开更多
关键词 integrated anchorage dynamic parameters reverse deduction genetic algorithm
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Deduction Theorem and Hypothetical Syllogism Rule on Fuzzy Logic System
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作者 YANGXiao-bin DENGShu-xian 《Chinese Quarterly Journal of Mathematics》 CSCD 北大核心 2005年第2期206-213,共8页
Cancelled the first axiom L1) or the third axiom L3) of the classical formal logic system we established two kinds of quasi-formal deductive system, LG-R^* and LG^* respectively. In LG-R^* we proved that neither the d... Cancelled the first axiom L1) or the third axiom L3) of the classical formal logic system we established two kinds of quasi-formal deductive system, LG-R^* and LG^* respectively. In LG-R^* we proved that neither the deduction theorem nor the hypothetical syllogism (HS) rule held but a deduction theorem and an HS rule are obtained in a weak sense. We also proved that both the deduction theorem and the hypothetical syllogism(HS) rule hold in LG^*. 展开更多
关键词 fuzzy logic system deduction theorem hypothetical syllogism(HS) rule weak HS rule
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Implementing Semantic Deduction of Propositional Knowledge in an Extension Multi-layer Perceptron
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作者 HUANG Tian-min,PEI Zheng (Department of Applied Mathematics, Southwest Jiaotong Universi ty,Chengdu 610031,China) 《Chinese Quarterly Journal of Mathematics》 CSCD 2003年第3期247-257,共11页
The paper presents an extension multi-laye r p erceptron model that is capable of representing and reasoning propositional know ledge base. An extended version of propositional calculus is developed, and its some prop... The paper presents an extension multi-laye r p erceptron model that is capable of representing and reasoning propositional know ledge base. An extended version of propositional calculus is developed, and its some properties is discussed. Formulas of the extended calculus can be expressed in the extension multi-layer perceptron. Naturally, semantic deduction of prop ositional knowledge base can be implement by the extension multi-layer perceptr on, and by learning, an unknown formula set can be found. 展开更多
关键词 multi-layer perceptron extension multi-layer perce p tron propositional calculus propositional knowledge buse semantic deduction
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Research on key technologies of deduction of multinational power trading in the context of Global Energy Interconnection 被引量:1
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作者 Jijie Huang Changnian Lin +2 位作者 Haiming Zhou Zhengqing Xu Chunzhe Lin 《Global Energy Interconnection》 2019年第6期561-567,共7页
When transnationalized electricity trade is conducted in the context of Global Energy Interconnection(GEI),the transaction settlement usually has a long cycle and high cost and is influenced by the volatility of the e... When transnationalized electricity trade is conducted in the context of Global Energy Interconnection(GEI),the transaction settlement usually has a long cycle and high cost and is influenced by the volatility of the exchange rate.It is thus necessary to overcome the problems associated with the transaction settlement,change in the trading model data,and trading strategy in the transnational transaction deduction.To overcome the problem of trade settlement,this paper proposes the use of a digital currency(energy currency)for the cross-border electricity trading settlement based on the special drawing rights of the International Monetary Fund,which is controlled by the Global Energy Interconnection Development and Cooperation Organization(GEIDCO),to enable the proposed currency to become a stable digital currency.The traders can use the energy coins as a unit of currency for quotes,combined with the data pertaining to the changes in the energy information obtained from the GEI framework and data regarding the optimally extrapolated reference trading indicators.To realize the implementation of the multi-trader concurrent transaction deduction using a microservice architecture,this paper proposes a method of computing the microservice and synchronous interaction among the traders,based on the database table data,because the large amount of computation is required to be accomplished asynchronously with a single process.The key technology behind these cross-national electricity trading simulations can not only enable the GEI transnational traders to performed daily real-time trading,but it also demonstrates the advantages of the rapid settlement of the energy currency and the realization of a stable payment in the global energy interconnection cross-border electricity trading. 展开更多
关键词 Global En ergy Interconn ection Multinational power trading deducti on Micro-service Digital curre ncy
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A theoretical deduction for the location of neutral axis in intestine at unloaded configuration
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作者 Brent Witgen 《医用生物力学》 EI CAS CSCD 2009年第S1期47-47,共1页
The function of Gastrointestinal tract including intestine is to a large degree mechanical.The mechanical properties of the intestinal wall,and the tonic (sustained) and/or phasic(short-
关键词 A theoretical deduction for the location of neutral axis in intestine at unloaded configuration
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Background deduction of the Chang'E-1 gamma-ray spectrometer data
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作者 ZHANG Liyan LI Chunlai +2 位作者 LIU Jinazhong ZOU Yongliao OUYANG Ziyuan 《Chinese Journal Of Geochemistry》 EI CAS 2012年第3期234-241,共8页
Gamma-ray spectrometer(GRS) is used to detect the elemental abundances and distributions on the lunar surface.To derive the elemental abundances,it is vital to acquire background gamma rays except lunar gamma rays.So ... Gamma-ray spectrometer(GRS) is used to detect the elemental abundances and distributions on the lunar surface.To derive the elemental abundances,it is vital to acquire background gamma rays except lunar gamma rays.So GRS would observe background spectra in the course of earth-moon transfer on schedule.But in fact,GRS was not switched on in the course of flying toward the moon.After the CE-1 probe finished one-year mission,GRS car-ried out a test on background data on November 21?22,2008.The authors did conduct research on the methods of background deduction using 2105 hours of usable gamma-ray spectra acquired at the 200-km orbital height by the GRS and more than 5 hours of gamma-ray spectra acquired in the GRS background test.The final research results showed that the method of deducting the background using the minimum counts in the CE-1 GRS pixels is optimal for the elements,U,K and Th.The method applies to such a case that the elemental abundances in the pixel with the minimum counting rate are 0 μg/g and the continuum background counts are constant over the Moon.Based on the method of background deduction,the full energy peak counts of U,K,and Th are calculated. 展开更多
关键词 背景扣除 γ射线谱仪 嫦娥一号 伽玛射线 表面元素 元素丰度 GRS 光谱仪
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THE OPTIMAL DEDUCTIBLE AND COVERAGE IN INSURANCE CONTRACTS AND EQUILIBRIUM RISK SHARING POLICIES
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作者 蹇玲玲 《Acta Mathematica Scientia》 SCIE CSCD 2023年第3期1347-1364,共18页
In this paper, we consider the optimal risk sharing problem between two parties in the insurance business: the insurer and the insured. The risk is allocated between the insurer and the insured by setting a deductible... In this paper, we consider the optimal risk sharing problem between two parties in the insurance business: the insurer and the insured. The risk is allocated between the insurer and the insured by setting a deductible and coverage in the insurance contract. We obtain the optimal deductible and coverage by considering the expected product of the two parties' utilities of terminal wealth according to stochastic optimal control theory. An equilibrium policy is also derived for when there are both a deductible and coverage;this is done by modelling the problem as a stochastic game in a continuous-time framework. A numerical example is provided to illustrate the results of the paper. 展开更多
关键词 deductible and coverage equilibrium policy stochastic optimal control Hamilton-Jacobi-Bellman equation
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A Comparison between Deductive and Inductive Approaches for Teaching EFL Grammar to High School Students
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作者 Carmen Benitez-Correa Paul Gonzalez-Torres +1 位作者 Cesar Ochoa-Cueva Alba Vargas-Saritama 《基础教育外语教学研究》 2023年第6期29-39,共11页
This study had the purpose of testingtwo methods for teaching grammar in Englishasa Foreign Language(EFL)class:the deductive and inductive approaches in terms of effectiveness and rapport.This research was conducted i... This study had the purpose of testingtwo methods for teaching grammar in Englishasa Foreign Language(EFL)class:the deductive and inductive approaches in terms of effectiveness and rapport.This research was conducted in a public high school in Ecuador.Seventy students enrolled in the second year of senior high school participated.One in-service teacher taught the EFL classes during the process of intervention(10 weeks),and two EFL teachers observed all of these classes and recorded the information by filling in observation sheets.The students were administered grammar pretests and post-tests in order to assess their grammar knowledge.The results of the tests showed a significant difference in the scores in favor of the inductive approach.After the statistical analysis of the data obtained from the tests and observation sheets,we concluded that the inductive approach is more effective for teaching grammar in the EFL classroom in terms of instruction and rapport. 展开更多
关键词 inductive approach deductive approach EFL teaching RAPPORT teaching Grammar
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助力还是阻力:税收优惠政策与企业数字化转型 被引量:5
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作者 柳雅君 薛文静 《经济问题》 北大核心 2024年第4期37-43,共7页
税收优惠政策在推进企业数字化转型中发挥了助力还是阻力,这是亟须研究的重要课题。基于2008—2021年中国上市公司数据,考察税收优惠政策对企业数字化转型的影响及作用机制。研究发现:税收优惠能有效促进企业数字化转型,且可以通过促进... 税收优惠政策在推进企业数字化转型中发挥了助力还是阻力,这是亟须研究的重要课题。基于2008—2021年中国上市公司数据,考察税收优惠政策对企业数字化转型的影响及作用机制。研究发现:税收优惠能有效促进企业数字化转型,且可以通过促进创新产出、缓解债务风险及优化融资环境的路径提高企业数字化转型水平。进一步研究发现,将税收优惠区分研发费用加计扣除和固定资产加速折旧这两种不同优惠方式,加计扣除与加速折旧对企业数字化转型的影响效应具有显著差异,加计扣除与企业数字化转型呈倒“U”型关系,而加速折旧显著促进了企业数字化转型,且两者之间没有形成“1+1>2”的协同效应。异质性检验发现,税收优惠促进企业数字化转型的作用在非国有企业、内部控制质量较高和成熟期企业较为明显。研究结论有利于厘清税收优惠政策助推企业数字化转型的作用机制,促进企业加快数字化转型。 展开更多
关键词 税收优惠 数字化转型 加计扣除 固定资产加速折旧
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基于GIS与大数据分析的矿压监测预警平台 被引量:2
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作者 马长青 杨清源 +5 位作者 种自强 尤天宸 马鹏飞 李先兴 宋晓杰 卢天壮 《煤炭技术》 CAS 2024年第1期124-128,共5页
为响应国家关于加快煤矿智能化发展的号召,针对煤矿GIS“一张图”中巷道路径不能实现精确计算,矿压数据不能实现高效甄别、有效提取的问题,以及矿压预警需要实现在线推演、可视化展示的需求,提出建立基于GIS与大数据分析的矿压监测预警... 为响应国家关于加快煤矿智能化发展的号召,针对煤矿GIS“一张图”中巷道路径不能实现精确计算,矿压数据不能实现高效甄别、有效提取的问题,以及矿压预警需要实现在线推演、可视化展示的需求,提出建立基于GIS与大数据分析的矿压监测预警平台。采用GIS“一张图”、巷道结点-路径拓扑算法、多源异构监测数据处理技术、矿压大数据分析技术,搭建成能够实现矿井下复杂情况切实反映、矿压监测数据有效提取、采掘风险在线预测、可视化程度高的矿压监测预警平台。通过在李雅庄矿的实际应用,表明该系统运行稳定可靠,可有效提升煤矿的矿压风险监测预警。 展开更多
关键词 GIS 大数据分析 监测预警平台 在线推演 可视化展示
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未来5~10年中国医疗保障待遇设计的改革思路 被引量:1
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作者 于保荣 张琼 郑艺慧 《卫生经济研究》 北大核心 2024年第2期19-22,共4页
医疗保障待遇包括起付线、报销比例、封顶线等内容。典型国家社会医疗保险报销起付线多设置在人均年收入的3%以内,对门诊、住院和药剂服务设立了不同的支付政策,医疗费用个人自付占可支配收入的比例在0.25%~2%。借鉴国际经验,展望中国... 医疗保障待遇包括起付线、报销比例、封顶线等内容。典型国家社会医疗保险报销起付线多设置在人均年收入的3%以内,对门诊、住院和药剂服务设立了不同的支付政策,医疗费用个人自付占可支配收入的比例在0.25%~2%。借鉴国际经验,展望中国社会医疗保险制度未来的发展,建议提高门诊保障待遇,以可支配收入为基数设置报销起付线,不同层级医疗机构实行相同的报销比例,设置个人自付封顶线,取消门诊报销封顶线,门诊和住院共用个人最高自付限额。 展开更多
关键词 医疗保障制度 保障待遇 起付线 报销比例 封顶线
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基于Bookmark标准设定方法的数学演绎推理能力表现研究
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作者 郝连明 梁海丽 綦春霞 《数学教育学报》 北大核心 2024年第3期28-33,70,共7页
为了深入分析八年级学生的数学演绎推理能力表现情况,了解不同性别、不同学校地域学生的表现差异.通过Bookmark方法开展标准设定,基于IRT技术获得学生数学演绎推理能力表现的水平比例.结果显示,有30%的学生达到最高水平,有超过17%的学... 为了深入分析八年级学生的数学演绎推理能力表现情况,了解不同性别、不同学校地域学生的表现差异.通过Bookmark方法开展标准设定,基于IRT技术获得学生数学演绎推理能力表现的水平比例.结果显示,有30%的学生达到最高水平,有超过17%的学生处在低水平,尚未达到课程标准要求.总体表现中女生成绩略好于男生,但在水平分布上呈现明显差异性,女生较男生更稳定.城市和县镇学生的能力表现明显好于农村地区学生,3类地域的学生水平分布也呈现明显不同,农村地区高水平人数比例最低,且不合格水平人数比例高于高水平学生比例.结果表明需要关注数学演绎推理能力在性别、地域上的表现差异,教育测量评价研究中开展标准设定工作对测评结果分析有重要作用. 展开更多
关键词 BOOKMARK 标准设定 演绎推理 推理能力
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基于知识图谱的城市洪涝灾害链推演及时空特性解析
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作者 王浩 杜伟 +2 位作者 刘家宏 王佳 梅超 《水科学进展》 EI CAS CSCD 北大核心 2024年第2期185-196,共12页
城市洪涝灾害具有链式传播特性,解析城市洪涝灾害链的传递规律和时空演变特征对于阻断灾害链具有重要意义。本研究以郑州“7·20”特大暴雨洪涝灾害中地铁5号线被淹和京广快速路隧道被淹2个事件为案例,构建知识图谱揭示灾害链传递... 城市洪涝灾害具有链式传播特性,解析城市洪涝灾害链的传递规律和时空演变特征对于阻断灾害链具有重要意义。本研究以郑州“7·20”特大暴雨洪涝灾害中地铁5号线被淹和京广快速路隧道被淹2个事件为案例,构建知识图谱揭示灾害链传递规律。通过复盘灾害链的演变过程,从中识别灾害链中的诱发点、引爆点、扩散点以及放大点,并着重分析致灾机理以及灾害链的时空特性,以灾害曲线形式直观展示不同灾害链的影响程度。郑州“7·20”洪涝灾害典型案例解析表明,两事件存在多个灾害链阻断时机,在救灾过程中应综合考虑灾前、灾中因素的影响,果断采取断链措施,并且要充分发挥应急措施的时效性,及时阻断引爆点和扩散点,降低洪涝灾害损失。该方法能够应用于链式灾害的复盘,指导分析具体事件的致灾机理和救灾切入点。 展开更多
关键词 城市洪涝 灾害链 知识图谱 灾害链传递 灾害链推演 时空特性
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基于情景推演的铁路降雨灾害预测性防控方法
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作者 马小平 李松 +2 位作者 张瀚青 王旭 严晗 《铁道科学与工程学报》 EI CAS CSCD 北大核心 2024年第8期3382-3393,共12页
铁路降雨灾害类型众多且十分容易引发铁路事故,现有的降雨量等单一指标监测、阈值式报警方式,导致铁路降雨灾害误报率、虚报率居高不下。为了有效应对铁路降雨灾害监测预警难、风险预测不准确以及防控措施选择难等关键问题,提出一种创... 铁路降雨灾害类型众多且十分容易引发铁路事故,现有的降雨量等单一指标监测、阈值式报警方式,导致铁路降雨灾害误报率、虚报率居高不下。为了有效应对铁路降雨灾害监测预警难、风险预测不准确以及防控措施选择难等关键问题,提出一种创新的基于情景推演的预测性防控方法。首先,依据铁路事故报告和降雨灾害的成因机制,将12种铁路降雨灾害分为五大类情景;接着,基于扎根理论为每种情景类型识别并分类相关的情景要素,运用情景削减方法为每种情景类型构建最优情景集和防控策略集,从而形成一个包含5类情景的情景网络。其次,为了满足铁路防灾决策需求,建立了灾害计划推演预测和实时推演预测2种模型,并提出一种将情景网络转换为灾害贝叶斯网络的方法,通过将实际情景与情景网络进行精确匹配进行推演预测,并根据“情景-应对”方法选择合适的防控策略。最后,以石庙沟车站的滑坡灾害为例进行了实例分析和验证,结果显示,通过本方法进行的推演预测能够准确反映灾害的发展过程,推演得到的情景与实际灾害发展情景高度一致,情景相似度达到93%,灾害发生的概率为88%。采取相应防控措施后,滑坡灾害的发生概率显著降低至12%,列车脱轨的可能性也从70%降至1%,证实了本方法的准确性和实用性。该研究可为铁路降雨灾害的预测与主动防控提供重要的理论与技术支撑。 展开更多
关键词 铁路降雨灾害 情景推演 扎根理论 贝叶斯网络 “情景-应对”
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研发费用加计扣除政策对制造企业创新投入效果评估--基于双重差分模型的检验
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作者 王译 徐焕章 《管理现代化》 北大核心 2024年第4期120-130,共11页
为鼓励企业创新发展,政府加大了研发费用加计扣除力度以及扣除范围。要想准确地评估政策实施效果,既要考虑政策对创新投入的影响,还要关注政策实施的异质性。本文以2012-2022年制造业上市公司为研究对象,采用DID方法评估了研发费用加计... 为鼓励企业创新发展,政府加大了研发费用加计扣除力度以及扣除范围。要想准确地评估政策实施效果,既要考虑政策对创新投入的影响,还要关注政策实施的异质性。本文以2012-2022年制造业上市公司为研究对象,采用DID方法评估了研发费用加计扣除政策实施前后对制造业企业创新投入的影响。从实施效果来看:研发费用加计扣除政策通过缓解融资约束进而促进了制造业企业的创新投入。进一步研究发现:实施效果存在明显的异质性,对东部地区、国有制造业企业、非高技术及低发展能力制造业企业的创新投入实施效果最为显著,但对西部地区、非国有制造业、高技术和高发展能力制造业企业创新投入效果欠佳。此研究针对切实帮助制造业企业转型升级,更好地实现政策助企纾困的目标提出对策建议。 展开更多
关键词 研发费用加计扣除 制造业企业 创新投入
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