【摘要】 在创新驱动发展战略深入实施的背景下，“小巨人”企业的创新质量差异备受关注。为探究其内在机制，选取142家A股上市“小巨人”企业为样本，采用模糊集定性比较分析(fsQCA)方法，基于战略三角理论构建整合性分析框架，聚焦高管关系嵌入、研发投入、融资能力、政府补助、税收优惠、知识产权保护力度与市场竞争强度7个前因条件的协同效应，系统考察上述条件组合对企业高创新质量的影响路径。研究结果表明：高创新质量可通过三条等效但异质的组态路径实现：一是“高管驱动—政策适配型”,依托高管社会资本精准对接制度资源；二是“研发驱动—税收协同型”,通过高强度研发投入与税收优惠政策形成内生强化循环；三是“多元要素平衡型”,在激烈市场竞争压力下实现多重要素的系统性整合。相比之下，非高创新质量源于两类失效组态：其一，核心创新要素(高管关系嵌入、研发投入、政府补助、税收优惠与知识产权保护)普遍缺失，且融资能力不足；其二，虽具备一定融资能力与较高市场竞争强度，但核心要素仍系统性缺位，导致要素间无法形成有效协同机制。研究不仅揭示了“小巨人”企业高创新质量的多重实现逻辑，也为企业优化创新资源配置及政府实施精准化政策赋能提供了理论支撑与实践启示。更多还原

【Abstract】 In the context of the in-depth implementation of the innovation-driven development strategy, the difference in innovation quality of "Little Giant" enterprises has attracted much attention. In order to explore its internal mechanism, this study constructs an integrated analysis framework based on the strategic triangle theory, this paper focuses on the synergistic effect of seven antecedents: executive relationship embedding, R & D investment, financing ability, government subsidies, tax incentives, intellectual property protection and market competition intensity. Taking 142 a-share listed "Little Giant" enterprises as samples, this paper systematically investigates the influence path of the above combination of conditions on the high innovation quality of enterprises by using the fuzzy set qualitative comparative analysis method. The study finds that high innovation quality can be achieved through three equivalent but heterogeneous configuration paths: first, "Executive-driven-policy adaptation", relying on executive social capital to accurately dock institutional resources; The second is "R&d-driven and tax-coordinated", which forms an endogenous strengthening cycle through high-intensity R&D Investment and tax incentives. The third is "Multi-factor balanced", under the pressure of fierce market competition to achieve the systematic integration of multiple factors. In contrast, non-high innovation quality stems from two types of failure configurations: first, the widespread absence of core innovation elements(including executive relationship embeddedness, R & D investment, government subsidies, tax incentives, and intellectual property protection), and the absence of high innovation quality, and the financing ability is insufficient. Secondly, although it has certain financing ability and high market competition intensity, the core elements are still systematically absent, which leads to the failure to form an effective coordination mechanism between the elements. This study not only reveals the multiple realization logic of high innovation quality of "Little Giant" enterprises, but also provides theoretical support and practical enlightenment for enterprises to optimize the allocation of innovation resources and for the government to implement precision policy empowerment.更多还原