文章摘要
崔也光姜晓文王守盛.财税政策对企业自主创新的支持效应研究——基于经济区域的视角[J].经济与管理研究,2017,(10):104-113
财税政策对企业自主创新的支持效应研究——基于经济区域的视角
The Relationship Between Fiscal Policies and Technological Innovation—From the Perspective of Economic Region
投稿时间:2017-03-24  
DOI:10.13502/j.cnki.issn1000-7636.2017.10.011
中文关键词: 政府补贴税收优惠区域创新能力研发强度
英文关键词: government subsidy  taxation policy  regional innovation ability  R&D intensity
基金项目:国家社会科学基金项目“研发指数构建与应用评价研究”(14BGL023)
作者单位
崔也光姜晓文王守盛 首都经济贸易大学会计学院首都经济贸易大学会计学院首都经济贸易大学会计学院 
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中文摘要:
      基于经济区域视角,本文运用中国创业板和中小板上市公司2011—2015年的面板数据,实证检验以研发相关的政府补贴和所得税优惠为主的财税政策对企业研发强度的作用效果,并验证区域创新能力对财税政策与研发强度关系的调节作用。研究发现:(1)相比东部地区,中西部地区的政府补贴对研发强度促进效果更加显著;相比长三角和珠三角地区,京津冀地区的政府补贴对研发强度促进效果更加显著。(2)相比中西部地区,东部地区的税收优惠对研发强度促进效果更加显著;相比京津冀和长三角地区,珠三角地区的税收优惠对研发强度促进效果更加显著。(3)区域创新能力对政府补贴与企业研发强度的关系有反向调节作用,而对税收优惠与企业研发强度的关系的调节作用不明显。与以往从宏观角度研究区域创新能力不同,本文从会计的视角研究了区域创新能力对财税政策与企业研发强度关系的影响,是一个有益的尝试。
英文摘要:
      From the perspective of economic regions,this paper uses the panel data of GEM and small and medium sized listed enterprises from 2011 to 2015 to examine the effect of the fiscal and taxation policies on R&D intensity,especially related government R&D subsidies and income tax incentives.Empirical results are shown as follows.Firstly,compared with the eastern region,the positive correlation of government subsidies and R&D intensity in the central and western regions are more significant;compared with the Yangtze River Delta and the Pearl River Delta regions,the positive correlation of government subsidies and R&D intensity in the Beijing Tianjin Hebei region are more significant.Secondly,compared with the central and western regions,the positive correlation of tax preferences and R&D intensity in the eastern region are more significant;compared with the Yangtze River Delta and the Beijing Tianjin Hebei regions,the positive correlation of tax preferences and R&D intensity in the Pearl River Delta region are more significant.Thirdly,the findings indicate that regional innovation ability plays a regulatory role between government subsidies and R&D intensity,while the regulatory role is not obvious between tax incentives and R&D intensity.Different from existed studies,this paper makes a useful attempt to explore the influence of regional innovation ability on the relationship between fiscal and taxation policies and R&D intensity from the perspective of accounting.
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