【摘要】 R&D补贴是政府干预企业技术创新活动的一个重要措施,其具有增加企业R&D资金,降低企业R&D成本的作用,本文以深圳中小板上市企业为样本,研究了我国的R&D补贴是否促进了企业创新绩效的提高,直接补贴和税收优惠的作用效果是否存在差异。实证结果表明,R&D直接补贴和税收优惠在R&D投资和专利产出之间起到了正向调节作用,且R&D直接补贴的正向调节作用更为显著。更多还原

【Abstract】 R&D subsidy is an important measure that government intervenes the technology innovation of enterprise,which has increased the enterprise R&D funds,reduce R&D cost,this paper based on listed companies of Shenzhen SME board,studies could R&D subsidies of our country help improve innovation performance of enterprise?whether differences exist or not between Direct subsidies and preferential tax?The empirical results shows that R&D subsidies played a positive role between R&D investment and innovation performance,in addition,the R&D direct subsidies is stronger than preferential tax.更多还原