摘要
本文以中国A股上市公司为研究对象,从行业角度实证检验了财政创新支持政策中创新补贴和税收优惠对企业创新同群效应的影响。研究结果表明,选择风险低、成功率高的项目进行资助的创新补贴,在模仿创新的同群企业中抑制了创新投入同群效应,促进了创新产出同群效应。研究还证实,对政策范围内所有企业都适用的税收优惠政策既加强了创新投入的同群效应,也促进了创新产出的同群效应。最后,通过变更变量进行了稳定性检验,证明了上述结果稳定。基于本研究结果,政府应继续发挥创新支持政策的积极作用,并在注重原创创新的同时支持企业模仿创新;创新支持政策应优先实施创新补贴,减少普适性的税收优惠;在创新支持过程中,要防止企业盲目跟风和套取财政资金。
This paper examines the impact of fiscal innovation support policies,specifically innovation subsidies and tax preferences,on the peer effect of enterprise innovation from an industry perspective,using Chinese A-share listed companies as the object of study.The findings reveal that innovation subsidies,which fund projects with low risk and high success rates,suppress the peer effect of innovation input among imitative enterprises while promoting the peer effect of innovation output.The study also confirms that tax preferences policies,applicable to all enterprises within the policy scope,enhance both the peer effect of innovation input and output.Finally,stability tests were conducted by altering variables,confirming the robustness of the results.Based on these findings,the government should continue to leverage the positive role of innovation support policies,supporting both original and imitative innovation.Innovation support policies should prioritize innovation subsidies over universal tax incentives.Additionally,measures should be taken to prevent enterprises from blindly following trends or exploiting fiscal funds during the innovation support process.
作者
李枫
LI Feng(Changzhou Vocational Institute of Engineering,Changzhou Jiangsu 213164,China)
出处
《北京经济管理职业学院学报》
2025年第1期29-36,共8页
Journal of Beijing Institute of Economics And Management
基金
国家自然科学基金项目“‘中国之治’的政府行为与企业创新:基于‘国家队’持股的研究”(72062027)
江苏省教育科学“十四五”规划2021年度课题“职业教育服务乡村振兴的路径研究——基于务川仡佬族苗族自治县的调研分析”(C-B/2021/03/10)。江苏省高职院校教师访学研修项目(2024)阶段性成果。
关键词
技术创新
创新同群效应
创新支持政策
创新补贴
税收优惠
technological innovation
peer effect of innovation
innovation support policies
innovation subsidies
tax preferences
作者简介
李枫(1982-),女,辽宁省人,常州工程职业技术学院副教授,博士,研究方向为公司财务、应用经济。
