摘要
以2012—2017年我国A股上市公司为样本,实证检验加计扣除强度对企业研发投入效率的影响,以及研发费用归类操控在上述关系中的中介作用。研究发现:加计扣除强度越大,企业研发投入效率越低;研发费用归类操控在加计扣除强度与企业研发投入效率之间发挥部分中介作用,即加计扣除强度对企业研发投入效率的负向影响可以部分地通过增加研发费用归类操控这一路径实现。因此,有必要加强对研发费用归类操控的治理、控制和监管,以充分发挥加计扣除政策的执行效果。
Taking 2012-2017 Chinese A-share listed companies as a sample,we empirically test the influence of the intensity of additional deduction on the efficiency of firms’R&D investment and the mediating role of R&D expense categorization manipulation in the above relationship.It is found that:the greater the intensity of additional deduction,the lower the efficiency of firms’R&D investment;the R&D expense categorization manipulation plays a partially mediating role between the intensity of additional deduction and the efficiency of firms’R&D investment,in other words,the negative effect of deductive intensity on the efficiency of firms’R&D investment can be partially realized through the path of increasing the R&D expense categorization manipulation.Therefore,it is necessary to strengthen the governance,control,and regulation of R&D cost categorization manipulation in order to maximize the effectiveness of the additional deduction policy.
作者
吴秋生
冯艺
WU QiuSheng;FENG Yi(School of Accounting, Shanxi University of Finance and Economics, Taiyuan 030006)
出处
《财贸研究》
CSSCI
北大核心
2020年第7期100-110,共11页
Finance and Trade Research
基金
国家自然科学基金面上项目“国家审计、协同监督与国有资产保值增值”(71872105)
山西省软科学研究计划项目“国家审计在山西国企改革中的作用及其实现路径研究”(2018041072-4)。
关键词
加计扣除
费用操控
研发投入效率
additional deduction
cost manipulation
R&D investment efficiency
作者简介
吴秋生(1962-),男,江苏东台人,博士,山西财经大学会计学院教授,博士生导师;冯艺(1996-),女,山西吕梁人,山西财经大学会计学院硕士生。
