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政府补贴对企业研发投入的影响——基于制度环境视角的分析
引用本文:张红梅,邢霂.政府补贴对企业研发投入的影响——基于制度环境视角的分析[J].巢湖学院学报,2021(1).
作者姓名:张红梅  邢霂
作者单位:安徽工业大学商学院
基金项目:安徽高校人文社科研究重大项目(项目编号:SK2018ZD003)。
摘    要:选取我国2013—2018年沪深A股上市企业作为研究样本,对制度环境、政府补贴与企业研发投入之间的关系进行了实证检验,并进一步分析了企业所有制对上述关系的影响。实证结果得出:制度环境与政府补贴有助于提高企业研发投入;制度环境强化了政府补贴对企业研发投入的激励效果;相比较国有企业,制度环境、政府补贴对非国有企业研发投入的促进作用更强。

关 键 词:制度环境  政府补贴  研发投入  企业所有制

The Impact of Government Subsidies on R&D Investment of Enterprises:Analysis from the Perspective of Institutional Environment
ZHANG Hong-mei,XING Mu.The Impact of Government Subsidies on R&D Investment of Enterprises:Analysis from the Perspective of Institutional Environment[J].Chaohu College Journal,2021(1).
Authors:ZHANG Hong-mei  XING Mu
Institution:(School of Business,Anhui University of Technology,Maanshan Anhui 243032)
Abstract:This paper selects China′s A-share listed companies from 2013 to 2018 as research samples to empirically test the relationship between institutional environment,government subsidies and enterprise R&D investment,and further analyzes the impact of enterprise ownership on the above relationship.The empirical results are as follows:institutional environment and government subsidies are conducive to increasing enterprise R&D investment;the institutional environment strengthens the incentive effect of government subsidy on enterprise R&D investment;compared with state-owned enterprises,institutional environment and government subsidies have a stronger promoting effect on R&D input of non-state-owned enterprises.
Keywords:institutional environment  government subsidies  investment in research and development  enterprise ownership
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