企业创新过程中的政府财政政策效率研究——基于创新两阶段的视角

Study on Efficiency of Government Fiscal Policy in Process of Enterprise Innovation—Based on A Perspective of Two-stage Innovation

摘要:

从创新两阶段视角出发，将企业创新过程分为研发阶段与成果转化阶段，并运用基于松弛变量的数据包络分 析SBM-DEA 四阶段模型对我国规模以上工业企业创新活动2 个阶段中的政府财政政策效率进行评价。研究结果 表明：我国政府财政政策在企业成果转化阶段的影响大于在研发阶段，年均政策效率在研发阶段为7.626，在成果 转化阶段为12.237。全国各区域的财政政策效率存在差异，其中在研发阶段，青海省的政策效率最高，研发投入大 省广东、江苏、山东和浙江省的政策效率却处于较低的水平；而在成果转化阶段，江苏和广东省的政策效率较高， 青海省和宁夏自治区的政策效率较低。

Abstract:

From the perspective of two-stage innovation, the innovation process is divided into the stage of R&D and the achievements’ transformation. SBM-DEA four-stage model is used to evaluate the efficiency of government fiscal policy in two stages of innovation activities in industrial enterprises above designated size. The results show that the effect of Chinese government fiscal policy in the stage of achievements’ transformation is greater than that in the stage of R&D, the average annual fiscal policy efficiency in the stage of R&D is 7.626 and the average fiscal policy efficiency in the stage of achievement transformation is 12.237. The efficiency of fiscal policy in each province is different.In the stage of R&D, the efficiency of fiscal policy of Qinghai province is the highest, the efficiency of fiscal policy of Guangdong, Jiangsu, Shandong and Zhejiang provinces is lower, while in the stage of achievements' transformation, the fiscal policies of Jiangsu and Guangdong provinces are more efficient, and the fiscal policies of Qinghai and Ningxia provinces are less efficient.