摘要
政府采购是提高财政支出效率、节约财政资金的重要政策措施,也是支持企业创新发展的重要手段。本文使用2015—2020年中国政府采购网公布的79万多条采购项目信息,以A股上市公司样本实证检验了不同采购方式对企业创新的促进效果。研究发现:相比其他采购方式,竞争性磋商和谈判通过提高产品质量要求、纾解融资约束困境、增强企业研发意愿,对企业创新有显著促进作用,且通过生产网络传导能够发挥创新溢出效应。异质性分析发现,上述效应在不正当竞争行为处罚力度强的地区、非国有企业、成熟期企业中更为明显。本文的研究表明,政府应进一步优化采购招标评标流程,引导企业由价格竞争转向质量竞争,充分发挥政府采购的靶向创新功能。
Government procurement is an important policy measure to improve the efficiency of fiscal expenditure and save fiscal funds,and it also plays an important role in supporting the innovation and development of enterprises.This paper uses the 790,000 pieces of procurement project information published by the China Government Procurement Website from 2015 to 2020 to empirically test the effect of different procurement methods on corporate innovation with a sample of A-share listed companies.The study finds that:Compared with other procurement methods,competitive negotiation and consultation can significantly improve enterprise innovation by improving product quality requirements,relieving financing constraints,and enhancing enterprise R&D willingness,and can play an innovation spillover effect through production network transmission.Heterogeneity analysis finds that the above effects are more obvious in enterprises in regions with greater unfair competition penalties,non-state-owned enterprises,and mature enterprises.The government should further optimize the procurement bidding and evaluation process,guide enterprises from price competition to quality competition,and give full play to the innovative function of government procurement.
出处
《会计研究》
CSSCI
北大核心
2023年第10期88-100,共13页
Accounting Research
基金
国家社会科学基金一般项目(20BJY039)
中央高校基本科研业务费项目(2023110139)的资助
关键词
竞争性磋商和谈判
靶向创新效应
生产网络
Competitive Negotiation and Consultation
Targeted Innovation Effect
Production Network
