贵州财经大学学报

贵州财经大学学报 ›› 2022 ›› Issue (06): 20-30.

• 宏观经济 • 上一篇    下一篇

基于过程的创新政策激励效应研究:资源与信号传递理论双重视角

彭以忱1, 蔡警涛1, 彭纪生2   

  1. 1. 南京财经大学, 江苏 南京 210023;
    2. 南京大学, 江苏 南京 210093
  • 收稿日期:2021-12-01 出版日期:2022-11-15 发布日期:2022-11-30
  • 作者简介:彭以忱(1985—),女,江苏南京人,博士,南京财经大学工商管理学院讲师,研究方向为技术创新、项目管理;蔡警涛(1995—),男,江苏泰兴人,南京财经大学硕士研究生,研究方向为技术创新;彭纪生(1957—),男,江苏南通人,博士,南京大学商学院教授,博士生导师,研究方向为创新管理。
  • 基金资助:
    国家自然科学基金项目"产权性质与企业技术创新:基于心理所有权匹配的跨层次研究"(71672083);国家自然科学基金青年基金项目"PPP项目混合组织人为风险研究:基于官员背景特征视角"(71602084)。

Research on the Differences of Incentive Effect of Innovation Policy based on process - A Dual Perspective on Resource Based theory and Signal Theory

PENG Yi-chen1, CAI Jing-tao1, PENG Ji-sheng2   

  1. 1. Nanjing University of Finance & Economics, Nanjing, Jiangsu 210023, China;
    2. Nanjing University, Nanjing, Jiangsu 210093, China
  • Received:2021-12-01 Online:2022-11-15 Published:2022-11-30

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摘要： 政府创新政策对企业创新绩效的作用效果研究一直被学界持续关注,但结论各异。本文基于资源效应和信号传递效应理论,深入到创新过程(事先、事中和事后)研究不同种类创新政策的效应,并分析在创新过程的资源获取和资源利用不同阶段创新政策对不同所有制企业的激励差异。研究表明:事后的税收优惠政策对企业创新的激励作用比事前的研发补贴更大;相比国企,三种创新政策对民企创新激励作用更明显;对于国企而言,研发补贴仅对当期创新绩效具有激励作用,事中的费用加计扣除和事后的税收优惠则更有利于持久的创新绩效。因此,未来创新政策调整思路应逐步增强市场逻辑,并且对不同所有制和不同创新类型企业采用差异化的精准施策。研究采用中国工业企业科技活动大样本数据,基于过程细化政策分类并区分所有制企业与创新类型,深化了创新政策效应研究。

关键词: 政府研发补贴, 税收激励, 创新绩效, 所有制

Abstract: Using a longitudinal datasets of Chinese manufacturing firms (2011~2013), this paper divide innovation policies into R&D subsidies、R&D deduction policy、high-tech tax incentives policy according to the process of innovation (ex-ante、interim、ex-post) and assess whether innovation policies promote or inhibit innovation based on resource theory and signal theory. Further, This paper further analyses the incentive differences between state-owned enterprises and private enterprises in terms of resource acquisition and resource utilization. The research shows that the tax incentives have greater incentives for corporate innovation than R&D subsidies. Compared with state-owned enterprises, innovation policies have more obvious incentives for private enterprises' innovation performance. Further, for state-owned enterprises, R&D subsidies are only a short-term incentive for innovation, while two types of tax incentives are more conducive to the medium- and long-term innovation performance of state-owned enterprises,. Therefore, the future policy adjustment should gradually strengthen the innovation policy that follows the market logic, and the focus is different for enterprises with different property rights.

Key words: R&D subsidies, tax incentives, innovation performance, ownership

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