摘要
基于2011-2020年制造业上市公司的微观数据,用LP法构建企业全要素生产率指标,研究政府补贴和制造业全要素生产率(TFP)的关系,并进一步验证企业创新投入在其中的中介效应。研究发现:政府补贴对企业全要素生产率具有显著正向影响;企业创新投入通过了中介效应检验;政府补贴对制造业企业全要素生产率的影响会因企业所有者性质、生命周期、所处区域以及要素密集度存在差异,成长期、中西部地区以及技术密集型企业中激励作用更大,而对劳动密集型企业、国有企业具有显著的抑制性。因此,应高度重视政府补贴在制造业企业发展中所发挥的积极作用,根据企业特征制定差异化的补贴政策,最大限度促进企业生产效率提升。
Based on the micro data of listed manufacturing companies from 2011 to 2020, this paper uses LP method to construct the total factor productivity index of enterprises, studies the relationship between government subsidies and total factor productivity(TFP) of manufacturing industry, and further verifies the intermediary effect of enterprise innovation investment. The research finds: Government subsidies have a significant positive impact on total factor productivity of enterprises;Enterprise innovation investment has passed the intermediary effect test;The impact of government subsidies on the total factor productivity of manufacturing enterprises is different due to the nature, life cycle and region of the enterprise owners, and the intensity of factors. The incentive effect is greater on the enterprises in growth period, in central and western regions and on the technology-intensive enterprises, while the inhibitory effect is significant for labor-intensive and state-owned enterprises. Therefore, we should attach great importance to the positive role of government subsidies in the development of manufacturing enterprises, formulate differentiated subsidy policies according to the characteristics of enterprises, and promote the production efficiency of enterprises as far as possible.
作者
路春城
王翠翠
姜常梅
LU Chuncheng;WANG Cuicui;JIANG Changmei(School of Public Finance and Taxation,Shandong University of Finance and Economics,Jinan 250014,China;Shandong Institute of Scientific and Technical Information,Jinan 250101,China)
出处
《经济与管理评论》
CSSCI
北大核心
2023年第1期50-61,共12页
Review of Economy and Management
基金
国家社会科学基金项目“税收促进我国制造业技术创新的激励机制、政策效应和路径选择研究”(18BJL068)。
关键词
政府补贴
创新投入
制造业企业
全要素生产率
government subsidies
innovation input
manufacturing enterprises
total factor productivity(TFP)
作者简介
路春城(1979-),山东高唐人,山东财经大学财政税务学院教授。主要研究方向:财税理论与政策。;通讯作者:姜常梅(1979-),女,山东莱州人,山东省科学技术情报研究院副研究员。主要研究方向:平台经济、科技情报。