【作者】 凌涛；

【导师】 陈良华； 于兰英；

【作者基本信息】 东南大学 ， 会计硕士（专业学位）， 2022， 硕士

【摘要】 技术研发创新对集成电路企业的可持续发展及核心竞争力的塑造起着至关重要的作用。集成电路行业是一国工业发展的支柱,向航空、船舶、机械、消费电子等产品提供核心的零部件,因此也被誉为“电子石油”。为了提升我国集成电路企业的创新绩效,政府制定了一系列的政策来激励其研发创新活动,但政府补助政策对集成电路企业创新绩效的作用一直存在争议。本文首先介绍了政府干预理论、技术创新理论、信息不对称理论等理论基础,并对国内外已有的相关文献进行整理分析;其次针对政府补助政策的现状,从理论上分析其对集成电路企业创新绩效的影响作用;然后根据已有的研究成果以及上述分析提出本文的假设,并选取合适的样本及变量,建立相关的研究模型;接着利用stata 15.0等统计分析软件对变量进行描述性统计、相关性分析以及回归分析,进而验证本文的假设;其次通过分析案例长电科技来论证政府补助对该公司创新绩效的作用;最后总结结论,提出建议及对未来研究的展望。通过实证分析与案例分析,本文得出以下结论:(1)政府补助政策对于集成电路企业来说是一项利好政策,两种政府补助方式都可以充分调动集成电路企业技术研发创新的积极性,引导其对研发创新增加投入。(2)政府对集成电路企业进行的补助能够促使其创新绩效得到显著提高,且政府直接补助的促进效果更好,政府对于集成电路企业技术研发创新活动实行补助政策,这相当于给集成电路企业打了一剂强心针,增强了其对于研发创新的信心,从而使其能更好的产生创新绩效。(3)政府补助促进集成电路企业创新绩效的作用途径是其研发过程中的资金投入。更多还原

【Abstract】 Technological R&D and innovation play a vital role in the sustainable development of integrated circuit companies and the shaping of their core competitiveness.The integrated circuit industry is the backbone of a country’s industrial development,providing core components for aviation,ships,machinery,consumer electronics and other products,so it is also known as "electronic oil".In order to improve the innovation performance of my country’s integrated circuit enterprises,the government has formulated a series of policies to stimulate their R&D and innovation activities,but the role of government subsidy policies on the innovation performance of integrated circuit enterprises has always been controversial.This paper takes the integrated circuit enterprises in my country as a sample,introduces R&D investment as an intermediary variable,and analyzes and compares the effects of two government subsidy methods on the innovation performance of integrated circuit enterprises.Firstly,it introduces the theoretical basis of government intervention theory,technological innovation theory,information asymmetry theory,etc.,and analyzes research Status at home and abroad.Secondly,according to the current situation of government subsidy policy,it theoretically analyzes its impact on the innovation of integrated circuit enterprises.Then,based on the existing research results and the above analysis,the hypothesis of this paper is put forward,and appropriate samples and variables are selected to establish a relevant research model;then,statistical analysis software such as stata 15.0 is used.Then,the hypothesis of this paper is verified by the analysis of the characteristics of the company and the regression analysis.Secondly,the role of government subsidies on the company’s innovation performance is demonstrated by analyzing the case of Jiangsu Changjiang Electronics Technology Co.,Ltd..Finally,Finally,the deficiencies of this paper are summarized,and the future research prospects are put forward.Based on the empirical test analysis method,the following conclusions are obtained:(1)The government subsidy policy is a favorable policy for integrated circuit enterprises.Both government subsidy methods can fully mobilize the enthusiasm of integrated circuit enterprises for technological R&D innovation and guide them to R&D innovation.Increase investment.(2)Government subsidies to IC enterprises can improve their innovation performance significantly,and the promotion effect of direct government subsidies is better.The government implements a subsidy policy for integrated circuit enterprises’ technological R&D innovation activities,which is equivalent to giving integrated circuit enterprises a lot of money.It is a booster,which enhances its confidence in R&D innovation,so that it can better generate innovation performance.(3)The way of government subsidies to promote the innovation performance of integrated circuit enterprises is the capital investment in their research and development process.更多还原