Abstract: Since the promulgation of the Law on Promoting the Transformation of Scientific and Technological Achievements in 2015, Chinese universities generally increase the proportion of income to those who complete the achievements. China has become one of the highest proportion of income distribution countries. In order to explore whether the high proportion of income distribution can play the expected incentive role, the balanced panel data of the transformation of scientific and technological achievements in key universities in China and the United States are selected to evaluate the policy effect by using the Differences-in-Differences model. The results show that the high proportion of income distribution does not have a positive and significant direct promoting effect on the transformation of scientific and technological achievements in universities, but the high proportion of income distribution plays a mediating effect on signal transmission, which affects the control variables such as Government funds, and the effect has a heterogeneous effect on universities with different transformation levels.

摘要： 自2015年《促进科技成果转化法》颁布以来，我国各个高校普遍提高了科技成果完成人的转化收益比例，目前已经成为收益分配比例最高的国家之一。为探究高比例的收益分配能否起到预期的激励作用，利用双重差分模型，选取中美两国重点高校科技成果转化的平衡面板数据进行政策效果的评估。结果表明，高比例的收益分配并未对高校科技成果转化呈现出正向、显著的直接促进作用，但是高比例的收益分配起到了信号传递的中介效应，其中介效应影响了资金投入等控制变量，同时此效应对转化水平不同的高校存在异质性的作用。