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云南省R&D经费投入结构动态研究
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作者 张和平 钟翔 +1 位作者 段江涛 贺新华 《中国科技资源导刊》 2024年第1期92-99,共8页
为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。... 为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。结果表明:云南省R&D经费投入结构不尽合理,资金来源中政府资金占比较低且呈下降趋势,资金配置中基础研究和应用研究投入不足,与最优结构偏离程度较大。针对存在的问题,提出持续加大政府R&D经费投入力度、围绕产业链提升基础研究和应用研究比重的建议。 展开更多
关键词 r&d经费 政府r&d投入 资源配置 活动类型 云南省 Cobb-douglas效用函数
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R&D资本化背景下我国TFP增长率再测算
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作者 杜瑶 许永洪 《统计研究》 北大核心 2024年第1期33-45,共13页
研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前... 研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前沿分析法重新估算1991—2019年间的全要素生产率(TFP)增长率。研究发现:第一,我国R&D资本存量规模呈总体递增和地区聚集趋势;第二,1991—2019年间,我国广义TFP增长率年平均增幅为2.10%,对经济增长存在正向作用;第三,将TFP增长率分解为技术进步、前沿技术效率和规模效应,发现技术进步对TFP增长率的贡献最大,是推动我国TFP增长的主导力量,但却呈现逐年递减的趋势;第四,随着我国对R&D投入的不断增加与重视,R&D对我国广义TFP增长率的贡献呈现递增的趋势,R&D的贡献逐渐成为推动我国科技进步的主要力量。 展开更多
关键词 r&d资本化 r&d资本存量 TFP增长率 随机前沿分析
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政府R&D资助对OFDI逆向绿色创新的影响机制研究
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作者 韩先锋 刘娟 李勃昕 《运筹与管理》 CSCD 北大核心 2024年第1期158-164,共7页
应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会... 应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会正向调节OFDI逆向绿色创新溢出,且存在最适宜于OFDI逆向绿色创新的政府R&D资助区间(0.366,0.428],过高或过低强度的政府R&D资助均会在一定程度上造成OFDI逆向绿色创新的红利损失;政府R&D资助调节下OFDI对绿色创新的动态影响具有显著时空异质性,即在时空维度上存在“激励效应”与“挤出效应”交替演化的鲜明特征。 展开更多
关键词 政府r&d资助 对外直接投资 绿色创新
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2021年副省级城市R&D经费投入分析
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作者 王春 王艳 吕海刚 《行政事业资产与财务》 2024年第4期34-36,共3页
2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源... 2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源禀赋相似的南京、成都、武汉等城市超越。西安由于GDP总量不高,R&D经费投入强度一直保持在5%左右,2020年被深圳反超。基于数据的可获得性,本文从2021年副省级城市的R&D经费投入总量、R&D经费投入强度等方面进行解读和分析,并结合分析结果提出相关建议,以供参考。 展开更多
关键词 副省级城市 r&d经费投入总量 r&d经费投入强度
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Customized scaffolds for large bone defects using 3D‑printed modular blocks from 2D‑medical images
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作者 Anil AAcar Evangelos Daskalakis +4 位作者 Paulo Bartolo Andrew Weightman Glen Cooper Gordon Blunn Bahattin Koc 《Bio-Design and Manufacturing》 SCIE EI CAS CSCD 2024年第1期74-87,共14页
Additive manufacturing(AM)has revolutionized the design and manufacturing of patient-specific,three-dimensional(3D),complex porous structures known as scaffolds for tissue engineering applications.The use of advanced ... Additive manufacturing(AM)has revolutionized the design and manufacturing of patient-specific,three-dimensional(3D),complex porous structures known as scaffolds for tissue engineering applications.The use of advanced image acquisition techniques,image processing,and computer-aided design methods has enabled the precise design and additive manufacturing of anatomically correct and patient-specific implants and scaffolds.However,these sophisticated techniques can be timeconsuming,labor-intensive,and expensive.Moreover,the necessary imaging and manufacturing equipment may not be readily available when urgent treatment is needed for trauma patients.In this study,a novel design and AM methods are proposed for the development of modular and customizable scaffold blocks that can be adapted to fit the bone defect area of a patient.These modular scaffold blocks can be combined to quickly form any patient-specific scaffold directly from two-dimensional(2D)medical images when the surgeon lacks access to a 3D printer or cannot wait for lengthy 3D imaging,modeling,and 3D printing during surgery.The proposed method begins with developing a bone surface-modeling algorithm that reconstructs a model of the patient’s bone from 2D medical image measurements without the need for expensive 3D medical imaging or segmentation.This algorithm can generate both patient-specific and average bone models.Additionally,a biomimetic continuous path planning method is developed for the additive manufacturing of scaffolds,allowing porous scaffold blocks with the desired biomechanical properties to be manufactured directly from 2D data or images.The algorithms are implemented,and the designed scaffold blocks are 3D printed using an extrusion-based AM process.Guidelines and instructions are also provided to assist surgeons in assembling scaffold blocks for the self-repair of patient-specific large bone defects. 展开更多
关键词 Additive manufacturing Modular scaffolds Large bone defect Customized scaffold design Patient-specific scaffolds
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Fixed-Time Sliding Mode Control With Varying Exponent Coefficient for Modular Reconfigurable Flight Arrays
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作者 Jianquan Yang Chunxi Yang +1 位作者 Xiufeng Zhang Jing Na 《IEEE/CAA Journal of Automatica Sinica》 SCIE EI CSCD 2024年第2期514-528,共15页
The modular system can change its physical structure by self-assembly and self-disassembly between modules to dynamically adapt to task and environmental requirements. Recognizing the adaptive capability of modular sy... The modular system can change its physical structure by self-assembly and self-disassembly between modules to dynamically adapt to task and environmental requirements. Recognizing the adaptive capability of modular systems, we introduce a modular reconfigurable flight array(MRFA) to pursue a multifunction aircraft fitting for diverse tasks and requirements,and investigate the attitude control and the control allocation problem by using the modular reconfigurable flight array as a platform. First, considering the variable and irregular topological configuration of the modular array, a center-of-mass-independent flight array dynamics model is proposed to allow control allocation under over-actuated situations. Secondly, in order to meet the stable, fast and accurate attitude tracking performance of the MRFA, a fixed-time convergent sliding mode controller with state-dependent variable exponent coefficients is proposed to ensure fast convergence rate both away from and near the system equilibrium point without encountering the singularity. It is shown that the controller also has fixed-time convergent characteristics even in the presence of external disturbances. Finally,simulation results are provided to demonstrate the effectiveness of the proposed modeling and control strategies. 展开更多
关键词 Control allocation dynamic model fixed-time stabilization modular reconfigurable flight array(MrFA) sliding mode
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LiMo 2040 Sustainable urban Living and Mobility Concept-Elevator System
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作者 Hugo Gabele Torben Ossendorf 《Journal of Civil Engineering and Architecture》 2024年第1期1-5,共5页
How can individual mobility in urban areas be maintained alongside scooters and cargo bikes if conventional vehicles are foreseeably no longer allowed to enter city centers?And how can urban living be combined with in... How can individual mobility in urban areas be maintained alongside scooters and cargo bikes if conventional vehicles are foreseeably no longer allowed to enter city centers?And how can urban living be combined with individual mobility in a sustainable and socially acceptable way?LiMo-2040 attempts to provide answers to these questions.It follows a holistic approach according to the criteria:As light,as compact and as simple(cost-effective)as possible.Modular e-vehicle concepts(consisting of vehicle cabin and chassis)are known,but have not yet been thought through to their logical conclusion.The LiMo cabin is not only a vehicle cabin,but also a component of a modern high-rise apartment.It therefore requires no parking space and combines urban living and individual mobility sustainably and cost-effectively.If a vehicle is needed,an app can be used to book a chassis that comes along autonomously and waits until the cabin,including its occupants,travels down a sophisticated rail system,docks and autonomously heads for the desired destination. 展开更多
关键词 MOdULAr urban mobility SUSTAINABILITY ELEVATOr AUTONOMOUS
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"Five steps four quadrants" modularized en bloc dissection technique for accessing hepatic hilum lymph nodes in laparoscopic pancreaticoduodenectomy
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作者 Xiao-Si Hu Yong Wang +5 位作者 Hong-Tao Pan Chao Zhu Shi-Lei Chen Hui-Chun Liu Qing Pang Hao Jin 《World Journal of Gastrointestinal Surgery》 SCIE 2024年第2期503-510,共8页
BACKGROUND Although en bloc dissection of hepatic hilum lymph nodes has many advantages in radical tumor treatment,the feasibility and safety of this approach for laparo-scopic pancreaticoduodenectomy(LPD)require furt... BACKGROUND Although en bloc dissection of hepatic hilum lymph nodes has many advantages in radical tumor treatment,the feasibility and safety of this approach for laparo-scopic pancreaticoduodenectomy(LPD)require further clinical evaluation and investigation.AIM To explore the application value of the"five steps four quadrants"modularized en bloc dissection technique for accessing hepatic hilum lymph nodes in LPD patients.METHODS A total of 52 patients who underwent LPD via the"five steps four quadrants"modularized en bloc dissection technique for hepatic hilum lymph nodes from April 2021 to July 2023 in our department were analyzed retrospectively.The patients'body mass index(BMI),preoperative laboratory indices,intraoperative variables and postoperative complications were recorded.The relationships between preoperative data and intraoperative lymph node dissection time and blood loss were also analyzed.RESULTS Among the 52 patients,36 were males and 16 were females,and the average age was 62.2±11.0 years.There were 26 patients with pancreatic head cancer,16 patients with periampullary cancer,and 10 patients with distal bile duct cancer.The BMI was 22.3±3.3 kg/m²,and the median total bilirubin(TBIL)concentration was 57.7(16.0-155.7)µmol/L.All patients successfully underwent the"five steps four quadrants"modularized en bloc dissection technique without lymph node clearance-related complications such as postoperative bleeding or lymphatic leakage.Correlation analysis revealed significant associations between preoperative BMI(r=0.3581,P=0.0091),TBIL level(r=0.2988,P=0.0341),prothrombin time(r=0.3018,P=0.0297)and lymph node dissection time.Moreover,dissection time was significantly correlated with intraoperative blood loss(r=0.7744,P<0.0001).Further stratified analysis demonstrated that patients with a preoperative BMI≥21.9 kg/m²and a TIBL concentration≥57.7μmol/L had significantly longer lymph node dissection times(both P<0.05).CONCLUSION The"five steps four quadrants"modularized en bloc dissection technique for accessing the hepatic hilum lymph node is safe and feasible for LPD.This technique is expected to improve the efficiency of hepatic hilum lymph node dissection and shorten the learning curve;thus,it is worthy of further clinical promotion and application. 展开更多
关键词 Five steps four quadrants Hepatic hilum lymph node Modularized en bloc clearance Laparoscopic pancreaticoduodenectomy
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How R&D investment promotes green technology innovation in the context of digitalization?-An empirical analysis based on provincial panel data
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作者 LIU Jie LI Zhi-hui WEI Fang-xin 《Ecological Economy》 2024年第1期39-52,共14页
Green technology innovation is an important driving force and source to promote my country’s high-quality development,and it is the core path to achieve sustainable development.This paper uses my country’s provincia... Green technology innovation is an important driving force and source to promote my country’s high-quality development,and it is the core path to achieve sustainable development.This paper uses my country’s provincial panel data from 2016 to 2019 to study the impact mechanism of R&D investment on green technology innovation,and introduces the level of digitization,using the panel threshold model to discuss its role in the impact mechanism of R&D investment on green technology innovation.The study found that when the level of digitalization in a region is low,increasing R&D investment does not necessarily improve the ability of green technology innovation;when the level of digitalization is relatively high,R&D investment has a positive role in promoting green technology innovation.Therefore,it is necessary to improve policies to encourage enterprises to increase investment in research and development;at the same time,it is necessary to promote the coordinated development of digital foundation,digital investment,digital literacy,digital economy and digital application,and promote the deep integration of digitalization and green technology innovation. 展开更多
关键词 green technology innovation r&d investment digital level panel model
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政府采购对企业R&D投入的影响
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作者 张士博 赵雪键 +1 位作者 岳松森 李连伟 《山东工商学院学报》 2024年第1期46-56,107,共12页
针对政府采购对企业R&D投入激励的有效性问题,基于2011—2013年中国上市中小企业政府采购数据,采用倾向得分匹配法,研究政府采购、公司内部治理与企业R&D投入之间的关系。研究结果表明,政府采购能够有效促进企业R&D投入,且... 针对政府采购对企业R&D投入激励的有效性问题,基于2011—2013年中国上市中小企业政府采购数据,采用倾向得分匹配法,研究政府采购、公司内部治理与企业R&D投入之间的关系。研究结果表明,政府采购能够有效促进企业R&D投入,且这种影响因公司治理结构的不同而表现出明显的差异;政府采购对国有性质、股权分散、股权制衡及董事会规模较小的企业R&D投入的促进效应更加显著。 展开更多
关键词 政府采购 r&d投入 公司内部治理 倾向得分匹配法
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R&D投入对企业绩效影响的统计研究
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作者 蓝志清 汪洋 《河南科技》 2024年第3期154-157,共4页
【目的】对R&D投入与企业绩效的影响关系进行统计研究,为江西省上市公司进行R&D投入合理规划、提升企业绩效和促进创新驱动发展提供建议。【方法】基于江西省2019—2021年上市公司的面板数据,构建面板门槛回归模型,分析了R&... 【目的】对R&D投入与企业绩效的影响关系进行统计研究,为江西省上市公司进行R&D投入合理规划、提升企业绩效和促进创新驱动发展提供建议。【方法】基于江西省2019—2021年上市公司的面板数据,构建面板门槛回归模型,分析了R&D投入对企业绩效的门槛效应。【结果】单一门槛、双重门槛、三重门槛均通过了显著性检验,在不同门槛值区间时,R&D投入对企业绩效的边际系数符号及其显著性存在明显差异。【结论】企业应根据自身所处的R&D投入区间合理制定相应的研发计划,当企业R&D投入处于低区间时,应当加大R&D投入;当R&D投入上升至一定区间时,则需重点关注R&D投入效率问题,以避免R&D投入对企业绩效的抑制作用。 展开更多
关键词 r&d投入 企业绩效 面板门槛回归模型
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Design and Development of Small Modular Courses for“Education-Training Integration”in Vocational Colleges:A Case Study
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作者 Zhixin Feng Meiqin Liang 《Journal of Contemporary Educational Research》 2024年第4期10-15,共6页
Vocational education plays a vital role in the development of skilled technical professionals and the advancement of the economy.However,the emphasis on campus education often neglects the importance of external train... Vocational education plays a vital role in the development of skilled technical professionals and the advancement of the economy.However,the emphasis on campus education often neglects the importance of external training,hindering the overall development of vocational education.This study aims to address this issue by exploring the design and development of small modular courses that integrate training and education in vocational colleges,focusing on the mechanics course as a case study.The research methods employed in this study include an in-depth analysis of enterprise training needs,the development of digital teaching resources utilizing the finite element method(FEM),and the implementation of a small modular course integrating education and training.The data analysis reveals positive outcomes in terms of learners’comprehension and engagement with complex mechanics formulas through the use of stress nephograms and other digital resources.This research provides a new perspective on curriculum design and offers insights into the integration of training and education in vocational colleges.The findings underscore the significance of incorporating innovative teaching methodologies and digital resources in enhancing the quality and relevance of vocational education,ultimately contributing to the cultivation of skilled professionals and the growth of the vocational education sector. 展开更多
关键词 Education-training integration Small modular courses Vocational colleges TrAINING Finite element method
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Feasibility Analysis of IMA Configuration Design Tool
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作者 FENG Guangding MENG Bo XIANG Yangkui 《International Journal of Plant Engineering and Management》 2024年第1期1-13,共13页
With the widespread application of integrated modular aviation(IMA)electronic systems,the requirements of IMA characteristic analysis and configuration generation have also improved significantly."Configuration a... With the widespread application of integrated modular aviation(IMA)electronic systems,the requirements of IMA characteristic analysis and configuration generation have also improved significantly."Configuration and design system based on AADL models(real-time,reliability,interactive complexity,and schedulability)analysis of the AADL model"mainly get through key characteristic analysis for optimization,combined with input of component parameter information and constraint information,assist designers in generating system configuration information,and form a comprehensive modular avionics system resource configuration strategy generation platform.Also,the tool can generate configuration plans for avionics system software and hardware physical architecture configuration.The analysis of the avionics system model mainly involves designers inputting the existing system model architecture for multi characteristic analysis,it can realize the multi-character analysis based on software intensive system architecture models for software dense systems.Inter-complexity and schedulability analysis,and according to characteristic constraint analysis、system model assessment parameters and system architecture constraint parameters to generate configuration scheme information that meets the requirements.The system can meet domestic and foreign software-intensive systems and meet its quality requirements. 展开更多
关键词 integrated modular aviation(IMA) multi-character analysis constraint analysis configuration generation
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昆明市2022年(R&D)经费投入状况分析——以规模以上企业研发统计数据视角
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作者 代文琼 尤培颖 +1 位作者 李壁涛 金九成 《云南科技管理》 2024年第1期1-5,共5页
研究与试验发展(以下简称R&D)支出总量和投入强度集中反映了科技投入的规模、水平和科技资源布局,是衡量地区间竞争力的重要依据,也是体现经济转型升级进程和高质量发展水平的重要指标。文章以昆明市规模以上企业研发统计数据视角,... 研究与试验发展(以下简称R&D)支出总量和投入强度集中反映了科技投入的规模、水平和科技资源布局,是衡量地区间竞争力的重要依据,也是体现经济转型升级进程和高质量发展水平的重要指标。文章以昆明市规模以上企业研发统计数据视角,对昆明市2022年研究与试验发展(R&D)经费投入状况开展分析研究,并针对当前昆明市科技创新工作面临的形势提出对策建议。 展开更多
关键词 r&d 科技创新 对策建议
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Research on the Internal Talent Training Path and Performance Evaluation Mechanism of New R&D Institutions in Zhejiang Province
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作者 Xiangjiang Li 《Proceedings of Business and Economic Studies》 2024年第2期100-105,共6页
New research and development(R&D)institutions are an important part of the national innovation system,playing an important role in promoting the transformation of scientific and technological achievements.In recen... New research and development(R&D)institutions are an important part of the national innovation system,playing an important role in promoting the transformation of scientific and technological achievements.In recent years,new R&D institutions have gradually become the driving force of innovation-driven development in China.Taking new R&D institutions in Zhejiang Province as the research object,this paper studies the internal talent training path and performance evaluation mechanism of new R&D institutions in Zhejiang Province by using the literature research method,comparison method,case verification method,and other methods.The investigation results show that there are problems such as lack of material and spiritual support and neglect of the absorption of local talents in the internal talent training,and there are problems such as unclear standards,insufficient data,and opaque processes in the performance evaluation mechanism,which greatly affect the establishment and improvement of the performance evaluation mechanism.Given the above problems,this paper puts forward a forward-looking,oriented,flexible,and compatible talent training path and performance evaluation mechanism,hoping to optimize the effective internal talent training path of new R&D institutions,improve the evaluation performance,and promote healthy development of new R&D institutions in Zhejiang Province. 展开更多
关键词 INNOVATION New r&d institutions Zhejiang Province Talent cultivation Performance evaluation mechanism
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基于SolidWorks的液压支架参数化模块化设计
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作者 张学东 王传齐 姬庆涛 《机械工程师》 2024年第1期129-132,135,共5页
结合目前液压支架研发的现状,利用Solid Works三维设计软件的参数化功能,分析了液压支架参数化模块化设计的实现途径,指导液压支架产品研发思路的转变,推进液压支架研发效率和质量的提升,满足客户对液压支架产品高度定制、快速交货的合... 结合目前液压支架研发的现状,利用Solid Works三维设计软件的参数化功能,分析了液压支架参数化模块化设计的实现途径,指导液压支架产品研发思路的转变,推进液压支架研发效率和质量的提升,满足客户对液压支架产品高度定制、快速交货的合理预期。 展开更多
关键词 液压支架 参数化 模块化
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中国五大城市群R&D资本存量差异与分布特征 被引量:1
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作者 倪青山 卢彦瑾 《财经理论与实践》 北大核心 2023年第1期107-113,共7页
使用Dagum基尼系数、描述性统计等方法,研究中国五大城市群R&D资本存量差异与分布特征。结果显示:中国五大城市群R&D资本存量差异大,但呈缓慢下降趋势,差异主要来源于不同城市群之间;不同城市群内部以及不同城市群之间R&D... 使用Dagum基尼系数、描述性统计等方法,研究中国五大城市群R&D资本存量差异与分布特征。结果显示:中国五大城市群R&D资本存量差异大,但呈缓慢下降趋势,差异主要来源于不同城市群之间;不同城市群内部以及不同城市群之间R&D资本存量差异大小及其演进趋势具有显著差异。R&D资本存量向五大城市群特别是长三角城市群以及粤港澳大湾区集聚。五大城市群内部R&D资本存量分布特点及演进趋势各不相同。鉴于此,揭示了中国五大城市群R&D资本存量差异与分布特征,从而为城市创新发展战略及政策制定提供理论依据。 展开更多
关键词 城市群 城市r&d资本存量 差异 分布
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环境规制、R&D资本存量与绿色技术创新 被引量:1
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作者 陈宇科 王猛利 《重庆师范大学学报(社会科学版)》 2023年第2期29-44,共16页
科技创新是一个国家经济发展的内生动力。技术创新能力的提升需要持续的R&D投入,而R&D资本存量正是衡量持续研发投入水平的最佳指标。本文基于BEA原理,合理测算出中国内地30个省区市(西藏除外)的R&D资本存量,并采用省际面... 科技创新是一个国家经济发展的内生动力。技术创新能力的提升需要持续的R&D投入,而R&D资本存量正是衡量持续研发投入水平的最佳指标。本文基于BEA原理,合理测算出中国内地30个省区市(西藏除外)的R&D资本存量,并采用省际面板数据,构建空间计量模型,探讨环境规制下R&D资本存量对绿色技术创新的影响机制。研究表明:环境规制与R&D资本存量对绿色技术创新均具有促进作用,但一定强度的环境规制会挤占R&D投入资源,与R&D资本存量的累积发生“负挤出效应”,进而影响绿色技术创新;同时,R&D资本存量、环境规制对中国东部、中部与西部地区的绿色技术创新的影响呈现显著的区域异质性。因此,本文提出了制定差异化的R&D投资和环境规制策略。 展开更多
关键词 环境规制 r&d资本存量 绿色技术创新 空间计量
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政府补助、财务分析师与企业R&D创新——基于财务分析师跟踪强度与预测偏差度的视角
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作者 陈静 柏婷 李国兰 《重庆理工大学学报(社会科学)》 CAS 2023年第10期92-105,共14页
基于我国沪深A股上市企业2015—2019年的非平衡面板数据,从创新投入的数量和质量角度综合考察政府补助对上市企业R&D创新的影响,以及财务分析师对两者关系的调节作用。结果表明:(1)政府补助与企业R&D创新显著正相关,即政府补助... 基于我国沪深A股上市企业2015—2019年的非平衡面板数据,从创新投入的数量和质量角度综合考察政府补助对上市企业R&D创新的影响,以及财务分析师对两者关系的调节作用。结果表明:(1)政府补助与企业R&D创新显著正相关,即政府补助能有效提升企业R&D投入和R&D产出水平;并且这种激励效应主要集中在国有企业和大型企业中。(2)财务分析师跟踪强度对政府补助与企业R&D创新之间的正相关关系具有显著的正向调节作用。财务分析师跟踪强度的增加,导致其出具的预测报告与企业真实经营情况之间存在偏差,财务分析师跟踪预测偏差度会稀释财务分析师的信息中介和外部治理作用,即财务分析师预测偏差度对政府补助与企业R&D创新之间的正相关性具有显著的负向调节作用。据此,为相关部门优化资本市场中介机构、促进上市企业R&D创新提供政策制定依据。 展开更多
关键词 政府补助 财务分析师 跟踪强度 预测偏差度 r&d创新
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债务期限结构错配抑制了高科技企业R&D投入吗?——基于认证高新技术企业的经验证据
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作者 熊莉 李红松 《湖南财政经济学院学报》 2023年第2期87-98,共12页
选取认证高新技术企业为样本,将债务水平与债务-资产期限结构配置纳入统一分析框架,并充分考虑两者的内生关系,考察债务期限结构错配对高科技企业R&D投入强度的影响。结果表明:债务杠杆对高科技企业后期R&D投入强度存在显著的... 选取认证高新技术企业为样本,将债务水平与债务-资产期限结构配置纳入统一分析框架,并充分考虑两者的内生关系,考察债务期限结构错配对高科技企业R&D投入强度的影响。结果表明:债务杠杆对高科技企业后期R&D投入强度存在显著的负面影响,但影响呈减弱趋势;“短债长用”类错配对高科技企业R&D投入强度存在一定程度的正面促进作用,而“长债短用”类错配则抑制了R&D投入;债务杠杆与债务期限结构配置之间存在影响R&D投入的正面交互效应,交互效应的存在强化了债务杠杆的负面影响和债务期限错配的积极作用,采用“低杠杆”加“短债长用”错配组合,更有利于促进高科技企业R&D投入。 展开更多
关键词 债务杠杆 债务期限结构错配 r&d投入 高科技企业
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