暨南学报(哲学社会科学版)

作者：蔡晓琳, 许治

单位：华南理工大学工商管理学院。

关键词：科技资助,高新技术企业,研发禀赋结构,双门槛效应

基金：国家社会科学基金一般项目“互联网+背景下制造业创新生态系统运行机制研究”(17BGL225);国家自然科学基金重点项目“国家区域发展战略下的创新生态系统发展理论与政策研究”(72034002);广州市人文社会科学重点研究基地项目(穗社规办[2020] 13号);广州市哲学社会科学规划共建课题“广州技术技能人才培养体系研究——面向粤港澳大湾区产业发展的视角”(2021GZGJ62)。

科技资助是降低企业研发活动外部性和提高创新产出的重要途径,运用2011—2018年的高新技术企业微观数据,构建基于研发禀赋结构的门槛模型,从研发资助和税收资助两个维度,实证检验科技资助对高新技术企业创新产出的非线性影响。研究发现:(1)研发资助和税收资助对企业创新产出存在显著的促进作用,相对而言,研发资助的激励效应明显较大。(2)科技资助对企业创新产出具有显著的基于研发禀赋结构的“双门槛效应”,当企业研发禀赋结构处于合理区间时,研发资助和税收资助对企业创新产出具有显著的激励效应。(3)当企业研发禀赋结构处于“高研发人员—低研发经费”区间时,研发资助能促进企业创新产出,税收资助无显著影响。(4)研发资助对非国有企业的激励效应明显大于国有企业,税收资助对国有企业的激励效应较强。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金一般项目“互联网+背景下制造业创新生态系统运行机制研究”(17BGL225);国家自然科学基金重点项目“国家区域发展战略下的创新生态系统发展理论与政策研究”(72034002);广州市人文社会科学重点研究基地项目(穗社规办[2020] 13号);广州市哲学社会科学规划共建课题“广州技术技能人才培养体系研究——面向粤港澳大湾区产业发展的视角”(2021GZGJ62)。"],"article":{"keywordList_cn":["高新技术企业","科技资助","双门槛效应","研发禀赋结构"],"juan":"45","zhaiyao_cn":"科技资助是降低企业研发活动外部性和提高创新产出的重要途径,运用2011—2018年的高新技术企业微观数据,构建基于研发禀赋结构的门槛模型,从研发资助和税收资助两个维度,实证检验科技资助对高新技术企业创新产出的非线性影响。研究发现:(1)研发资助和税收资助对企业创新产出存在显著的促进作用,相对而言,研发资助的激励效应明显较大。(2)科技资助对企业创新产出具有显著的基于研发禀赋结构的“双门槛效应”,当企业研发禀赋结构处于合理区间时,研发资助和税收资助对企业创新产出具有显著的激励效应。(3)当企业研发禀赋结构处于“高研发人员—低研发经费”区间时,研发资助能促进企业创新产出,税收资助无显著影响。(4)研发资助对非国有企业的激励效应明显大于国有企业,税收资助对国有企业的激励效应较强。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6071","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6071","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20221465","qi":"1","id":6071,"nian":2023,"bianHao":"2023-1-122","zuoZheEn_L":"CAI Xiaolin, XU Zhi","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2023","shouCiFaBuRiQi":"2023-03-17","qiShiYe":"122","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2023/V45/I1","lanMu_cn":"公共管理","pdfSize":"1356","zuoZhe_CN":"蔡晓琳, 许治","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6071","title_cn":"科技资助与高新技术企业创新产出:研发禀赋结构的双门槛效应","doi":"10.11778/j.jnxb.20221465","jieShuYe":"132","keywordList_en":["double threshold effect","high-tech enterprises","R&D endowment structure","science and technology funding"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6071","zhaiyao_en":"Science and technology funding is an important way to reduce the externalities of enterprises' R&D activities and improve innovation output. Using micro data of high-tech enterprises from 2011-2018, a dynamic threshold model based on the structure of R&D endowment is constructed. The impact of science and technology funding on innovation output of high-tech enterprises is examined empirically from two perspectives: R&D funding and tax funding. 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来源：2023年第1期

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