【作者】 李敏；

【导师】 孙文基；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2020， 硕士

【摘要】 在经济全球化、商品极大繁荣的大环境下,市场竞争也日趋白热化。对作为市场主体的企业而言,面对瞬息万变的市场环境,提升自主创新能力、不断开发适应市场需求的新产品是企业谋求生存和发展的必由之路。由于研发活动具有高投入、高风险、周期长等特征,企业在研发活动中需要尽可能减少风险、提升绩效,而提升管理水平、充分利用税收优惠正是一个高度可行的方法。党的十八大以来,我国政府对企业创新的扶持力度进一步增大,2015年、2018年两次对高新技术企业研发费用加计扣除政策进行扩围,从适用对象、适用范围等方面拓展了政策的覆盖面,并将加计扣除比率从50%提高到75%,这一政策对企业研发活动和创新绩效产生了重要的影响。如果企业能够有效加强财务管理水平,充分利用好税收优惠政策,则有可能获得更大的竞争优势。所以本文重点探讨高新技术企业如何利用研发费用加计扣除政策提升其创新绩效,并尝试找出在企业经营过程中,与创新绩效密切相关的其他因素。本文首先阐述了研究背景,并结合研究背景、研究目的等对一些重要概念如研发活动、研发费用、创新绩效等进行了界定,通过对国内外文献的梳理,将研究目标明确在加计扣除政策与创新绩效之间关系方面,并将探讨利润率水平、企业规模等因素对企业创新绩效的影响。其次,梳理和阐述了以市场失灵理论和创新理论(包括熊彼得创新理论和内生增长理论)为主的相关理论,为后文的实证分析奠定了基础。之后,本文从苏州工业园区税收征管数据库中处于正常经营状态的490个样本中,排除不合理数据样本83个,最终得到407个样本,运用SPSS25.0软件对其进行描述性统计、相关性分析及多元回归分析。在实证研究中发现:第一,加计扣除政策对样本企业的创新产出绩效(专利数量)有明显的正向促进作用,对创新转化绩效(新产品销售收入在主营业务收入中的占比)没有明显的促进作用。第二,新产品销售收入在主营业务收入中的占比与企业净利率显著正相关,专利数量与企业规模显著正相关、与科研人员数量显著负相关。基于研究结论,本文从企业如何优化内部管理、更好地利用税收优惠政策提升创新绩效的角度提出了建议。更多还原

【Abstract】 Under the circumstances of economic globalization and commodity prosperity,market competition is becoming increasingly fierce.For enterprises as the main body of the market,facing the changing market environment,it is the only way for enterprises to survive and develop to improve their ability of independent innovation and constantly develop new products to meet the market demand.Because R&D activities have the characteristics of high investment,high risk and long cycle,enterprises need to reduce risk and improve performance in R&D activities as much as possible,and improving management level and making full use of tax preference is a highly feasible method.Since the 18th National Congress of the Communist Party of China,the government’s support for enterprise innovation has further increased.In 2015 and 2018,the government expanded the policy of R&D plus deduction for high-tech enterprises,expanded the coverage of the policy in terms of applicable objects,scope of application,etc.,and increased the rate of plus deduction from 50%to 75%.This policy has made great impact on the R&D activities and innovation performance of enterprises.If the enterprise can effectively strengthen the level of financial management and make full use of the preferential tax policies,it is possible to gain greater competitive advantage.Therefore,this paper focuses on how to use the R&D expenses plus Deduction Policy to improve the innovation performance of high-tech enterprises,and tries to find out other factors closely related to the innovation performance in the business process.This paper describes the research background at the first,and defines some important concepts such as R&D activities,R&D expenses,innovation performance,etc.in combination with the research background and research purpose.By combing the domestic and foreign literature,the research goal is defined in the relationship between the addition and Deduction Policy and innovation performance,and the factors such as the level of profit margin and the scale of enterprises are discussed Influence.Secondly,this paper summarizes and expounds the theories of market failure and innovation(including Schumpeter innovation theory and endogenous growth theory),which lays the foundation for the empirical analysis.After that,this paper excluded 83 unreasonable data samples from 490 normal operating samples in Suzhou Industrial Park tax collection and management database,and finally got 407 samples,using spss25.0 software to carry out descriptive statistics,correlation analysis and multiple regression analysis.In the empirical study,we find that:first,the addition and deduction policy has a positive effect on the innovation output performance(patent number)of the sample enterprises,but not on the innovation transformation performance(the proportion of new product sales revenue in the main business income).Second,the proportion of new product sales revenue in the main business income is positively related to the net profit rate of the enterprise,the number of patents is positively related to the enterprise scale,and negatively related to the number of scientific researchers.Based on the research conclusion,this paper puts forward suggestions from this aspects:how to optimize internal management.更多还原