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; 谭清美

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

投稿时间：2022-12-04 修订日期：2023-06-16 点此下载全文

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作者	单位	邮编
王斌^*	江苏理工学院经济学院	213001
谭清美	南京航空航天大学经济与管理学院

基金项目:国家社会科学基金重大项目“构建军民一体化国家战略体系和能力研究”(20 ZD127)；江苏省高校哲学社会科学基金重大项目“数字赋能江苏装备制造业高质量发展的财税政策协同驱动机制研究”(2021SJZDA031)。

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。研究发现：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，分区域角度而言，东部地区反哺强度受到激励，西部地区反哺倾向受到抑制，而中部地区反哺倾向虽受激励但反哺强度却受抑制。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，低企业利润率可加剧财政科技支出集中度对反哺倾向的抑制，而提升利润率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 above-regulated 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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