[关键词]
[摘要]
本文以2013-2017年新能源行业的265家企业为样本,运用泊松回归和负二项回归估计方法研究了政府补助促进新能源上市公司创新绩效的内在机制,结果表明,政府直接补助和税费返还均对新能源上市公司创新绩效有显著的正向影响。高管团队意识在政府补助与研发投入之间存在部分中介效应。研发投入在高管团队意识与创新绩效之间存在部分中介效用。同时政府补助对不同生命周期的新能源上市公司创新绩效调节作用有显著差异。
[Key word]
[Abstract]
taking 265 enterprises in the new energy industry from 2013 to 2017 as a sample, this paper studies the internal mechanism of government subsidies to promote innovation performance of new energy listed companies by using Poisson regression and negative regression estimation methods. The results show that: Direct government subsidies and tax rebates have a significant positive impact on the innovation performance of new energy listed companies. Executive team awareness has a partial mediating effect between government subsidies and R D investment. Research and development(R D) investment has some mediative effect between executive team consciousness and innovation performance. At the same time, there are significant differences in the role of government subsidies in regulating the innovation performance of new energy listed companies in different life cycles.
[中图分类号]
[基金项目]
国家自然科学基金资助项目“资源型产业碳排放损益偏离分析与区域公平发展研究”(项目编号：71463056)；
