摘要
为将企业的科技创新成果转化为现实生产力,2015年我国修订了《促进科技成果转化法》,旨在推动经济提质增效。而数字化转型是当前企业提升核心竞争力的关键路径,科技成果转化作为科技创新与经济发展之间的关键桥梁,对企业数字化转型和数字化收益的影响成为学者们关注的重要问题。基于2011—2023年中国沪深A股上市企业数据集,将2015年《促进科技成果转化法》的修订作为科技成果转化改革的准自然实验,运用双重差分法研究科技成果转化改革对企业数字化收益的影响和作用机制。结果显示:科技成果转化改革显著提升了企业的数字化收益。异质性分析表明,科技成果转化改革对不同地区、不同生命周期阶段、不同所有制类型企业的数字化收益影响存在差异。机制分析进一步证实,科技成果转化改革通过技术创新促进效应和融资约束缓解效应间接提升企业的数字化收益。因此,应建立动态优化的长效机制和分层分类的靶向治理体系,畅通技术创新与资本适配的通道,促进科技成果转化,推动企业高质量发展。
To actualize the technological innovation achievements of enterprises into fundamental productive forces,in 2015,the state revised the“Law on Promoting the Transformation of Scientific and Technological Achievements”,intended to advance economic quality enhancement and efficiency improvement.Digital transformation is the key path for enterprises to enhance their core competitiveness and gain revenue at present,and the transformation of scientific and technological achievements,as a key bridge between scientific and technological innovation and economic development,has become an important issue for scholars to focus on in terms of its impact on the promotion of enterprises digital transformation and the enhancement of digital revenue.This research,based on China s Shanghai and Shenzhen A-share listed companies data set from 2011-2023,employs the revision of the“Law on Promoting the Transformation of Scientific and Technological Achievements”as a quasi-natural experiment of technological achievement transformation reform,systematically investigates the influence and mechanism of technological achievement transformation reform on enterprise digital income through the establishment of a difference-in-differences model.The results show that the reform of transformation of scientific and technological achievements significantly enhances the digital earnings of enterprises.Heterogeneity analysis shows that the impact of the transformation reform of scientific and technological achievements on the digital earnings of enterprises in different regions,at different life cycle stages,and with different types of ownership varies.Mechanism analysis further confirms that the reform of transformation of scientific and technological achievements indirectly enhances enterprises digital earnings through the effect of technological innovation enhancement and the effect of financing constraint alleviation.Therefore,a long-term mechanism for dynamic optimization should be established,a targeted governance system based on stratification and classification should be set up,and a channel for the matching of technological innovation and capital should be connected,so as to promote the transformation of scientific and technological achievements and drive the high-quality development of enterprises.
出处
《产经评论》
2025年第4期83-96,共14页
Industrial Economic Review
基金
教育部国家留学基金管理委员会“国家高水平公派研究生”项目(批准号:202007070012)。
关键词
科技成果转化改革
数字化收益
双重差分
A股上市企业
technology innovation transformation reform
digital benefits
difference-in-differences
A-share listed companies
作者简介
吴国邦,奥地利维也纳大学法学院博士研究生,德国奥格斯堡大学法学院初级客座研究员,中国政法大学《法理》杂志编辑部编辑,研究方向:欧洲公法史、法学方法论、计算法学。
