财政扶持何以提升返乡创业者创新精神？

姜竹　张丽　王轶

（北京工商大学经济学院）

内容提要：本文选取2019年全国2139家返乡创业企业的调查数据，运用有序评定模型和中介效应模型，研究财政扶持对返乡创业者创新精神的影响和作用机制。研究结果表明，财政扶持能够促进返乡创业者创新精神的产生，其中技能培训可以培育返乡创业者的创新精神，税收减免、土地优惠和产业扶贫可以激发返乡创业者的创新精神。机制分析结果表明，财政扶持能够通过优化外部营商环境，有效激发返乡创业者的创新精神。异质性分析结果表明，相较于东西部地区、第一二产业、中低端第三产业和生存型返乡创业者，财政扶持对中部地区、高端第三产业及发展型返乡创业者创新精神的激发效果更明显。因此，加大对返乡创业者的扶持力度、优化外部营商环境、制定差异化的扶持政策，将有利于进一步激发返乡创业者的创新精神。　　

关键词：乡村振兴；财政扶持；营商环境；返乡创业；创新精神

作者简介：姜竹，北京工商大学经济学院教授，北京，100048；张丽，北京工商大学经济学院硕士研究生；王轶，北京工商大学经济学院教授、博士生导师，通信作者。

基金项目：国家社会科学基金重点项目“数字经济推动农村地区共同富裕的机制与路径研究”（22AJL008）

引用格式：姜竹,张丽,王轶.财政扶持何以激发返乡创业者创新精神?[J].经济与管理研究,2024,45(3):43-58.DOI:10.13502/j.cnki.issn1000-7636.2024.03.003.

　　

　　

How does Financial Support Enhance the Innovative Spirit of Home-returning Entrepreneurs?

JIANG Zhu, ZHANG Li, WANG Yi

(Beijing Technology and Business University, Beijing 100048)

　　

　　Abstract: The innovative spirit is the key to improving the competitiveness of home-returning start-ups and promoting rural economic growth, while financial support plays a vital role in affecting the innovative spirit of home-returning entrepreneurs. At present, most home-returning entrepreneurs face problems such as weak entrepreneurial awareness, insufficient entrepreneurial experience, and lack of entrepreneurial resources, resulting in the characteristics of small scale, low returns, and poor sustainability among start-ups. Therefore, it is worthy of in-depth research on whether financial support can contribute to solving the difficulties faced by home-returning start-ups.

　　This paper explores the impact and mechanism of financial support on the innovative spirit of home-returning entrepreneurs based on the survey data of 2,139 home-returning start-ups in 2019, using the ordered logit model and the mediation model. The findings reveal that financial support can enhance the innovative spirit of home-returning entrepreneurs. Specifically, skill training is beneficial for cultivating their innovative spirit, while tax reduction, land incentives, and industrial poverty alleviation are conducive to stimulating their innovative spirit. Mechanism analysis shows that the business environment mediates between financial support and the innovative spirit. In other words, financial support can effectively stimulate the innovative spirit by optimizing the external business environment. Heterogeneity analysis indicates that the role of financial support in enhancing the innovative spirit is more significant in the central region, high-end tertiary industries, and development-oriented home-returning entrepreneurs. Therefore, moderately increasing financial support, optimizing the external business environment, and formulating differentiated support policies will further stimulate the innovative spirit of home-returning entrepreneurs and promote comprehensive rural revitalization in China.

The marginal contributions are as follows.Firstly, this paper focuses on home-returning entrepreneurs and investigates the impact of financial support on their innovative spirit. It expands the research on the effectiveness of financial support policies and enriches the theoretical and practical research on the innovative spirit of these entrepreneurs. Secondly, it incorporates financial support, the business environment, and the innovative spirit of home-returning entrepreneurs into the same analytical framework, which helps open the path "black box" between financial support and the innovative spirit of home-returning entrepreneurs. Thirdly, it conducts heterogeneity analysis on home-returning entrepreneurs of different regions, industries, and types, providing theoretical guidance for the precise implementation of financial support policies.

　　Keywords: rural revitalization; financial support; business environment; home-returning entrepreneurship; innovative spirit

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