高新技术企业认定政策是驱动我国科技创新的重要战略举措，然而不同认定动机可能触发不同经济后果。本文基于迎合性动机视角，选取KY公司作为案例研究对象，综合运用AHP-模糊综合评价法和财务指标分析方法，探究迎合性高新技术企业认定的识别及经济后果。研究发现：迎合性高新技术认定对KY公司的创新绩效无明显促进作用，对其财务绩效的正向影响亦较为有限，说明迎合性动机驱动的高新技术企业认定无法达到预期政策效果。最后，本文从政府和企业维度提出若干建议，以期为提升我国高新技术企业创新绩效和高新技术企业认定政策效果提供政策参考。

The identification policy of high-tech enterprises is an important strategic measure to drive Chinese scientific and technological innovation. However, different motivation may trigger different economic consequences. Based on the catering motivation perspective, this paper selects KY company as the case study, comprehensively uses AHP fuzzy comprehensive evaluation method and financial index analysis method to research the identification and economic consequences of catering high-tech enterprises. The results show that: Catering high-tech identification has no significant effect on the innovation performance of KY company, and the positive impact on its financial performance is also relatively limited, indicating that the high-tech enterprise identification driven by catering motivation cannot achieve the expected policy effect. Finally, this paper puts forward some suggestions from the perspective of government and enterprise, in order to provide policy reference for improving the innovation performance of Chinese high-tech enterprises and the effect of high-tech enterprise identification policy.

2020年广东省哲学社会科学规划一般项目:数字普惠金融能助力大众创业吗？——理论机理与广东证据(GD20CYJ10)；2018年广东省普通高校特色创新类项目:地方官员治理对中国能源效率的影响效应研究(2018WTSCX219)；广州市社科联2018年度广州羊城青年学人项目(18QNXR18):高新科技资质认定的政府偏好、企业迎合行为与政策效应；华南理工大学广州学院优秀骨干教师项目:高新科技资质认定的政府偏好、企业迎合行为与政策效应研究(57-CQ18YG02)。