科学学研究 ›› 2016, Vol. ›› Issue (12): 1800-1806.
• 科技发展战略与政策 • 上一篇 下一篇
卢方元1,李彦龙2
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河南省软科学重点项目“河南省高新技术产业发展现状及对策研究”
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摘要: 根据2003年-2014年中国高技术产业的省级面板数据,构建随机前沿模型,考察政府财政补贴与税收优惠政策对R&D效率的影响,分析政府财政补贴与税收优惠政策效果的影响因素。研究结果表明:政府的财政补贴与税收优惠政策显著地提升了高技术产业的R&D效率,并且高技术企业自身R&D投入、企业规模与地区因素会对政府财政补贴与税收优惠政策效果产生不同程度的影响。
关键词: R&, D效率
Abstract: In this paper, a stochastic frontier model is built based on the panel data of Chinese high-tech industry from 2003 to 2014 to study the impact of financial subsidies and tax incentives on the R&D efficiency. And the paper analysis the factors affecting the effect of financial subsidies and tax incentives. The results show that financial subsidies and tax incentives significantly enhance the high-tech industry R & D efficiency. The effect of government subsidies and tax incentives are significantly influenced by R & D investment, enterprise scale and region factors.
Key words: R &, D efficiency
卢方元 李彦龙. 政府支持有助于提升高技术产业R&D效率吗?[J]. 科学学研究, 2016, (12): 1800-1806.
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https://journal08.magtechjournal.com/kxxyj/CN/Y2016/V/I12/1800