政府补贴、税收优惠及其政策组合对科技企业孵化器绩效的影响——基于不同生命周期的实证研究被引量：8

Effects of Government Subsidies, Tax Incentives and Policy Mixture on the Performance of Science and Technology Business Incubators:An Empirical Studies Based on Different Life Cycles

在线阅读下载PDF

导出

摘要从政策组合视角探讨政府财税政策对孵化器绩效产生的影响,以及处于不同生命周期孵化器受影响的差异,为促进政府完善有关财税政策设计、推动科技企业孵化器高质量发展提供参考。基于广东省781家科技企业孵化器数据构建Logit多元回归模型,通过倾向得分匹配方法对倾向得分进行样本匹配,计算不同的财税政策及其组合对孵化器孵化绩效的平均处理效应。结果表明:政府补贴与税收优惠对科技企业孵化器孵化绩效均有显著促进作用,但两种政策组合的促进效果更为显著;对不同生命周期孵化器孵化绩效的影响具有异质性,两种政策组合对成长期与成熟期孵化器的孵化绩效均有显著促进作用,而仅受到政府补贴只对成长期孵化器的孵化绩效有显著促进作用,仅受到税收优惠的影响则均不显著。因此,提出政府在优化单项财税政策的同时灵活使用不同政策组合,并根据孵化器所处的不同生命周期进行调整,从而更有效地提升孵化器的孵化绩效。 This paper explores the impact of government fiscal policies on the performance of incubators from the perspective of policy combinations,and the differences in the impact on incubators in different life cycles,in order to provide reference for promoting the government to improve the design of relevant fiscal policies,and promote the high-quality development of technology business incubators.Based on the data of 781 technology business incubators in Guangdong province,a logit multiple regression model is constructed,and the propensity scores are matched by the propensity score matching method to calculate the average treatment effects of different fiscal,and tax policies and their combinations on the incubation performance of incubators.The results show that,both government subsidies and tax incentives have a significant contribution to the incubation performance of technology business incubators,but the contribution effect of the two policy combinations is more significant;the effects on the incubation performance of incubators in different life cycles are heterogeneous,and the two policy combinations have a significant contribution to the incubation performance of both growth and maturity incubators,while the incubation performance of incubators subject to government subsidies only has a significant contribution to the incubation performance of growth incubators,while the incubation performance of incubators subject to tax incentives only has a significant contribution to the incubation performance of growth incubators,the effect of tax incentives alone is not significant.Therefore,it is proposed that the government should optimize individual fiscal policies while flexibly using different policy combinations,and adjust them according to the different life cycles of incubators,in order to more effectively improve the incubation performance of incubators.

作者梁宇邓颖翔马文聪 Liang Yu;Deng Yingxiang;Ma Wencong(School of Management,Guangdong University of Technology,Guangzhou 510520,China;Shangrao Normal University,Shangrao 334001,China)

机构地区广东工业大学管理学院上饶师范学院

出处《科技管理研究》 CSSCI 北大核心 2023年第2期41-47,共7页 Science and Technology Management Research

基金国家自然科学基金面上项目“我国创新政策工具组合对企业研发投入和绩效的影响机制”(71874036) “颠覆性创新的技术演进特征与市场扩散路径研究:价值创造视角”(72074056) 广东省自然科学基金项目“政府研发补贴对企业合作创新和创新质量的影响研究”(2022A1515011019)

关键词科技企业孵化器孵化绩效政府补贴税收优惠政策组合 technology business incubator incubation performance government subsidies tax incentives policy mix life cycle