摘要
以2015-2019年中国战略性新兴产业综合指数中的企业为研究样本,通过构建中介效应模型,实证分析政府补贴与企业创新绩效之间存在的关联关系及研发投入在两者内部间发挥的中介作用。研究发现,政府补贴对企业创新绩效的提升发挥正向激励作用,而研发投入在两者之间发挥着显著的部分中介作用,间接效应为6.635,在总效应中的占比为31.69%;对国有企业和非国有企业分组讨论后发现,研发投入的中介效应表现不同,在国有企业中发挥着直接中介效应,而在非国有企业则发挥着间接中介效应,间接效应为6.210。鉴于此,政府要积极拓宽企业研发创新资金的来源渠道,加大对战略性新兴企业的财政补贴和监督力度;完善政府补贴政策,细化规范,明确获得政府对企业补贴的条件和要求;对创新绩效良好、社会需求强烈的非国有企业给予适当的政策倾斜;企业则应提高自主创新意识,保证研发创新投入,正视自身能力建设,注重技术人才培养和研发信息披露制度的规范性,创建战略研发联盟及研发合作平台。
Taking the enterprises in China’s strategic emerging industries comprehensive index from 2015 to 2019 as research samples,by constructing a mediating effect model,this paper empirically analyzes the relationship between government subsidies and enterprise innovation performance and the mediating effect of R&D investment between them.The results show that government subsidies play a positive role in the promotion of enterprise innovation performance,while R&D investment plays a significant part of the mediating role in between;the indirect effect is 6.635,accounting for 31.69%of the total effect;After the discussion of state-owned enterprises and non-state-owned enterprises respectively,it is found that the mediating effect of R&D investment is different,and it has a direct mediating effect on state-owned enterprises,while it has an indirect mediating effect on non-state-owned enterprises,which is 6.210.As a result,the government should actively expand the source channels of R&D and innovation funds for enterprises,increase financial subsidies and supervision for strategic emerging enterprises;improve government subsidy policies,refine specifications,and clarify the conditions and requirements for enterprises to obtain government subsidies for enterprises;appropriate policy preference should be weighted towards non-state-owned enterprises with good innovation performance and strong social needs;enterprises should improve their awareness of independent innovation,ensure investment in R&D innovation,face up to their own capacity building,pay attention to the standardization of technical personnel training and R&D information disclosure systems,and create a strategic R&D alliance and R&D cooperation platform.
作者
彭十一
赵琪琪
俞雅静
PENG Shiyi;ZHAO Qiqi;YU Yajing(School of Economics and Management,Hunan Institute of Technology,Yueyang 414000,China)
出处
《开发研究》
2022年第3期79-88,共10页
Research On Development
基金
湖南自然科学基金项目“政府研发政策支持对中小企业融资约束及创新能力影响研究”(2020JJ4344)。
关键词
政府补贴
研发投入
企业创新绩效
中介效应
异质性
government subsidy
R&D investment
enterprise innovation performance
mediating effect
heterogeneity