财税政策能激励企业的高质量创新吗？——来自创业板上市公司的证据

丁方飞; 谢昊翔

财税政策能激励企业的高质量创新吗？——来自创业板上市公司的证据

引用本文：丁方飞，谢昊翔.财税政策能激励企业的高质量创新吗？——来自创业板上市公司的证据[J].财经理论与实践,2021,(4):74-81

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作者	单位
丁方飞，谢昊翔	（湖南大学工商管理学院，湖南长沙 410082）

中文摘要:企业的高质量创新是实现高质量发展的必由之路。引入财务指标作为高质量创新绩效衡量指标，以创业板上市公司为样本检验财政补贴和税收优惠对企业高质量创新的激励效应。结果表明：财政补贴和税收优惠政策均能提高企业的研发投入，但只有财政补贴能提升企业的高质量创新绩效，税收优惠却抑制了企业的高质量创新绩效，这种效应主要存在于非国有企业中。从而说明财政补贴作为一种“强监管”手段能更有效地激励企业的高质量创新。

中文关键词:财政补贴税收优惠高质量创新

Can Fiscal Subsidies and Tax Incentives Stimulate Enterprises' High Quality Innovation? ——Evidence from the Growth Enterprise Market

Abstract:High quality innovation is the only way to achieve high quality development. Financial indicators are introduced as measures of performance of high quality innovation, and listed firms in Growth Enterprise Market are selected as the sample to test the effects of fiscal subsidies and tax incentives on high quality innovation. The results show that both fiscal subsidies and tax incentives can promote the R&D investment, but tax incentives will inhibit the high quality innovation, while fiscal subsidies can improve the high quality innovation. This effect mainly exists in non-state-owned enterprises. This suggests that financial subsidy, as a measure of "strong supervision", can effectively promote enterprises to carry out high quality innovation.

keywords:fiscal subsidy tax incentive high quality innovation

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