相关性分类视角下政府补贴对企业研发投入的影响 ——基于中小板上市公司的实证研究

The Impact of Different Correlation’s Government Subsidy for Corporation R&D Investment under the Perspective of Correlation Classification ——an Empirical Study on the SME Board based on Listing Corporation

摘要:

根据《企业会计准则第16号——政府补助》规定，政府补助可分为与资产相关的政府补助和与收益相关的政府补助，但与资产相关的政府补助和与收益相关的8政府补助对企业研发投入到底有何影响呢？基于此，运用2010～2014年中小板上市公司的面板数据对不同相关性政府补助对企业研发投入的效应进行了实证研究。研究表明：与资产相关的政府补助能显著促进中小企业的研发投入，且这种促进作用与资产相关的政府补助强度呈“倒U”型关系，东部地区和高技术产业的中小企业中更为显著。与收益相关的政府补助和研发投入无显著的相关性。

Abstract:

According to the《CAS16--Government Subsidy》,Government subsidy can divide into the government subsidy correlate to asset and the government subsidy correlate to income ,but what influence of the government subsidy correlate to asset and the government subsidy correlate to income on the corporation R&D investment? In view of this,based on the panel data of SME in China from 2010 to 2014,this article measures the different correlation’s government subsidy for corporation R&D investment.The study indicates the government subsidy can obviously promote the R&D investment of SME,and this promoting role shows an “inverted U type”relationship with the government subsidy correlate to asset,also more manifest in east area and high-technology industry.This study also shows there is no any correlation of the government subsidy correlate to income with R&D investment.