我国R&D税收激励政策分析

运用回归分析法分析了增值税对我国R&D投入的影响,对生产型增值税转变为消费型增值税对企业收益的影响进行了量化分析.在此基础上,提出了我国促进R&D投入的税收政策建议.     

Does public R&D funding crowd-in private R&D investment? Evidence from military R&D expenditures for US states

Defense R&D represents the largest component of US public R&D spending and historically has promoted a wide range of civilian innovations. However, the empirical evidence on the impact of defense R&D is scant and it does not provide conclusive results on the possible crowding-in (-out) effects on private R&D investment. Exploiting a longitudinal dataset linking public R&D obligations to private R&D expenditures for US states, we investigate the impact of defense R&D on privately-financed R&D. To address potential endogeneity in the allocation of funds, we use an instrumental variable identification strategy leveraging the differential exposure of US states to national shocks in federal military R&D. We document considerable crowding-in effects with elasticities in the 0.11–0.14 range. These positive effects extend also to the labor market, when focusing on employment in selected R&D intensive industries and especially for engineers.     

人力资本、R&D溢出与高技术产业聚集

利用中国按省份、年份划分的面板数据和计量分析方法,研究人力资本、国外R&D溢出对高技术产业聚集的影响.结果显示,人力资本存量和研发能力及外资的技术溢出效应是影响高技术产业聚集的重要因素.基于以上的分析,我国应进一步强化和优化人力资本、R&D投资和吸引外资的策略,增强高技术产业的聚集效应.     

Contingent knowledge transfers in university–industry R&D projects

This paper explores knowledge transfers inside University–Industry collaborative research as the objective and scope of R&D activities vary. First, we contribute to a dynamic perspective on inter-organizational knowledge transfers by providing a new typology of University–Industry collaborative research. Second, we provide propositions related to contingent knowledge transfers, i.e. alignment between the nature of a project and the expected transfers. If such an alignment should ideally be built starting in the design phase, we demonstrate that a lack of alignment can be corrected as the collaborative research is iterated. Those iterations are experienced by partners as highly emotional events, influencing the rest of the collaborative work through what we call the pivot complex.     

区位基尼系数与中国工业企业R&D资源地区差异研究

本文借鉴相关研究成果,首次将基尼系数分析方法引入工业企业R&D资源地区差异研究之中,在对我国工业企业R&D资源分布综合分析的基础上,计算了2000年我国工业企业R&D资源地区分布的区位基尼系数,用以分析各地区工业企业R&D资源分布情况.     

珠三角吸引跨国公司投资设立R&D机构的区位优势分析

本文运用区位优势理论解释了影响跨国公司海外直接投资设立R＆D机构的区位因素,并从地理位置、市场机制、研发资源、研发服务体系及研发政策五个方面深入分析了珠三角吸引跨国公司投资设立R＆D机构的现实区位优势.     

企业R&D投入对其员工规模及就业影响的实证分析

利用上市公司年度报告中披露的企业R&D等数据进行实证分析,发现企业单位研发人员的R&D资金投入变化率与其员工规模的变化率之间并不存在线性相关关系,说明中国企业的R&D投入与其员工规模之间并没有明显的线性关系.     

R&D会计政策选择对R&D投入水平的影响

以我国新会计准则实施后2007—2012年年报披露RD数据的3 640家上市公司为样本,从RD资本化与费用化会计政策选择的视角检验RD会计政策选择对企业RD投入水平的影响作用。研究结果表明:无论在哪种情况下(总样本检验和五组分样本检验),RD会计政策选择均与RD投入水平呈正相关关系。由此说明,企业选择将RD投入资本化处理有利于提升RD的投入水平,促进企业的技术创新;相反,企业选择将RD投入费用化处理则不会。     

R&D会计政策选择对R&D投入水平的影响北大核心CSSCI

以我国新会计准则实施后2007—2012年年报披露R&D数据的3 640家上市公司为样本,从R&D资本化与费用化会计政策选择的视角检验R&D会计政策选择对企业R&D投入水平的影响作用。研究结果表明:无论在哪种情况下(总样本检验和五组分样本检验),R&D会计政策选择均与R&D投入水平呈正相关关系。由此说明,企业选择将R&D投入资本化处理有利于提升R&D的投入水平,促进企业的技术创新;相反,企业选择将R&D投入费用化处理则不会。     

工业R&D强度、R&D效率与全要素生产率的关系研究

科技创新与工业发展息息相关,本文基于2010—2019年我国各省市面板数据,选取Super-SBM效率模型测算工业全要素生产率,结果表明沿海发达省份及中西部强省工业R&D强度、R&D效率、工业生产率均较高,OLS回归及分位数回归结果显示我国工业R&D投入及效率在任何分位水平上对工业生产率均呈显著的正向促进作用,且工业R&D研发效率的影响作用随着工业生产率上升而增大,研发投入的增加能将知识创新变成实际的产值创造,助推工业全要素生产率稳步提升。     

R&D项目管理模式的实证研究

加强R&D项目管理对于提高企业的创新能力和获取持续竞争优势具有十分重要的意义。本文首先对RodCoombs等人提出的R&D项目管理审计模型进行了改进,提出R&D项目管理多阶段交互模式,此模式是以获取持续竞争优势为目的的核心能力的培育和提高。然后分析了这些模式并进行实证研究。最后,指出不同目标和环境下的R&D项目管理应遵循不同模式,并且要从长远的角度对这些模式进行权衡、匹配和整合。     

西宁市R&D经费投入现状及分析

研究与试验发展（R&D）经费投入是反映一个地区科技创新能力和经济发展方式的重要指标,也是企业在激烈市场竞争中立足的根本。文章根据近年来西宁市R&D经费投入,重点对规上企业R&D经费情况进行了分析,发现西宁市R&D经费投入存在企业投入偏低、传统产业研发动力不足、政府资金引导不足等问题,并提出了促进R&D经费投入增长的对策。     

Does Europe perform too little corporate R&D? A comparison of EU and non-EU corporate R&D performance

This paper examines whether there are significant differences in private R&D investment performance between the EU and the US and, if so, why. The study is based on data from the 2008 EU Industrial R&D Investment Scoreboard. The investigation assesses the effects of three very distinct factors that can determine the relative size of the overall R&D intensities of the two economies: these are the influence of sector composition (structural effect) vis-à-vis the intensity of R&D in each sector (intrinsic effect) and company demographics. The paper finds that the lower overall corporate R&D intensity for the EU is the result of sector specialisation (structural effect) - the US has a stronger sectoral specialisation in the high R&D intensity (especially ICT-related) sectors than the EU does, and also has a much larger population of R&D investing firms within these sectors. Since aggregate R&D indicators are so closely dependent on industrial structures, many of the debates and claims about differences in comparative R&D performance are in effect about industrial structure rather than sectoral R&D performance. These have complex policy implications that are discussed in the closing section.     

孝感市R&D投入对经济发展的影响

RD(Research and Development)指在科学技术领域,为增加知识总量以及运用这些知识去创造新的应用而进行的系统的、创造性的活动,包括基础研究、应用研究、试验发展三类活动。RD投入的增加不仅可以提高该产业的技术进步,还有助于其他相关产业劳动生产率的提高,进而可以提升一个区域的整体经济产出水平。文章对RD投入对孝感市经济发展的影响进行分析,并对其问题和今后的发展进行分析。     

国外P&D经费投入现状及促进成果商品化政策

本文通过对美日欧共体成果经费和亚洲的新工业化国家与地区情况经费的分析来引入国外科技成果商品化及其相关政府的特点,来说明成果商品化政策.     

Do public subsidies stimulate private R&D spending?

The objective of this paper is to contribute to the empirical literature that evaluates the effects of public R&D support on private R&D investment. We apply a matching approach to analyze the effects of public R&D support in Spanish manufacturing firms. We examine whether or not the effects are different depending on the size of the firm and the technological level of the sectors in which the firms operate. We evaluate the effect of R&D subsidies on the subsidized firms, considering both the effect of subsidies on firms that would have performed R&D in the absence of public support and also the effect of inducement to undertake R&D activities. We also analyze the effect that concession of subsidies might have on firms which do not enjoy this type of support. The main conclusions indicate absence of “crowding-out”, either full or partial, between public and private spending and that some firms - mainly small and operating in low technology sectors - might not have engaged in R&D activities in the absence of subsidies.     

Is a higher rate of R&D tax credit a panacea for low levels of R&D in disadvantaged regions?

This paper studies the impact of R&D spending on output as well as forecasting the impact of a regionally enhanced R&D tax credit on the ‘user cost’ (or price) of R&D expenditure and subsequently the demand for R&D. The example we use of a ‘disadvantaged’ region is Northern Ireland (partly because it has the lowest levels of R&D spending in the UK, and partly because the necessary data is available for this region). We find that in the long run, R&D spending has a mostly positive impact on output across various manufacturing industries. In addition, plants with a zero R&D stock experience significant one-off negative productivity effects. As to the adjustment of R&D in response to changes in the ‘user cost’, our results suggest a rather slow adjustment over time, and a long-run own-price elasticity of around −1.4 for Northern Ireland. We also find that to have a major impact on R&D spending in the Province, the R&D tax credit would need to be increased substantially; this would be expensive in terms of the net exchequer cost.     

政府R&D补贴对企业技术创新的影响

[目的/意义]研究政府R&D补贴对企业技术创新的影响效应,对优化政府R&D补贴政策,厘清R&D补贴如何通过创新影响企业持续经营风险具有重要的现实意义。[方法/过程]以政府R&D补贴对企业技术创新影响的国内文献为研究对象,阐述现有国内文献分析政府R&D补贴发展逻辑,政府R&D补贴的前因及其对企业技术创新的影响机制。[结果/结论]鉴于政府R&D补贴与企业R&D投入的影响效应,建议政府调整和优化R&D补贴在企业中的分配结构,提高财政科技经费使用效率,根据企业所处地域、行业有针对性的制定和设计R&D补贴政策,完善R&D补贴的决策机制和资金使用评估机制,提高财政资金的创新绩效。     

债务结构、R&D与企业成长性研究

中小企业是我国经济体量中重要的企业群体,在促进我国经济增长、改善民生方面具有重要作用。但资金规模小、R&D水平低下成为中小企业成长的桎梏。以2016-2020年中小板企业数据为研究样本,实证检验债务结构、R&D与企业成长性的耦合机制及作用机理。研究发现,资产负债率、商业信用筹资率负向影响公司成长性,而流动借款率与企业成长性不相关,企业R&D增强了商业信用筹资率与企业成长性的负向关系,但在资产负债率、流动借款率与企业成长性之间调节效应不显著。