企业科学研究反哺存在最优财政支持模式吗？ ——基于财政科技支出集中度视角

王斌1; 2

企业科学研究反哺存在最优财政支持模式吗？ ——基于财政科技支出集中度视角

引用本文：王斌1, 2.企业科学研究反哺存在最优财政支持模式吗？ ——基于财政科技支出集中度视角[J].财经理论与实践,2024,(3):67-75

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作者	单位
王斌1, 2	（1.复旦大学经济学院，上海 200433； 2.江苏理工学院经济学院，江苏常州 213001）

中文摘要:基于2010—2020年我国省级区域的规上工业企业数据，探讨财政科技支出集中度对企业科学研究反哺的作用效应。结果表明：提升区域财政科技支出集中度，可抑制企业科学研究反哺强度和倾向。分区域角度分析，东部地区反哺强度受到激励，西部地区反哺倾向受到抑制，中部地区反哺倾向虽受到激励但反哺强度受到抑制。调节效应和门槛效应分析显示，提升财政科技支出强度或企业绩效可逆转财政科技支出集中度对反哺强度的抑制性，低企业绩效可加剧财政科技支出集中度对反哺倾向的抑制，而提升企业绩效可减弱上述抑制效应。

中文关键词:财政科技支出集中度分散性科学研究反哺系统GMM

Is There an Optimal Model of Financial Support for Corporate Scientific Research Feedbacks?—Based on the Perspective of Fiscal Concentration of Technology Expenditure

Abstract:Based on the data of up-scale industrial enterprises in China's provincial regions from 2010 to 2020, the effect of the concentration of fiscal technology expenditures on enterprises' scientific research feedbacks is explored. It is found that increasing the concentration of regional fiscal technology expenditures can suppress the intensity and tendency of enterprises' scientific research feedbacks, and from a regional perspective, the intensity of feedbacks is stimulated in the eastern region, the tendency of feedbacks is suppressed in the western region, while the tendency of feedbacks is stimulated but the intensity of feedbacks is suppressed in the central region. The analysis of the moderating and threshold effects shows that increasing the intensity of fiscal technology expenditures or enterprise performance can reverse the inhibitory effect of the concentration of fiscal technology expenditures on the intensity of feedbacks, and low enterprise profitability can intensify the inhibitory effect of the concentration of fiscal technology expenditures on the propensity to feedbacks, while increasing profitability can weaken the above inhibitory effect.

keywords:fiscal technology expenditure concentration decentralization scientific research feedbacks SYS-GMM

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