党的“十八大”提出实施创新驱动发展战略，确立了创新是引领发展的第一动力，那创新驱动发展战略的实施效果到底如何？本文从高新技术企业认定的视角，分析其落实创新驱动发展战略的基本路径，并利用广东省高新技术企业认定的部分数据实证检验其实施效果。结果表明当前通过高新技术企业认定促进了企业增加创新投入，获得创新产出，但创新投入和创新产出的增加并未驱动企业的发展；进一步检验发现创新投入对创新产出的正向影响具有明显的企业规模差异性。具体是研发费用对创新产出的影响具有企业规模差异，而科技人员人均研发费用对创新产出的影响则不具有。本文研究可以作为创新驱动发展战略实施效果评价的一种尝试，也可为高新技术企业认定时的政策制定提供一定的参考。

The 18th National Congress of the Communist Party of China put forward the implementation of innovation-driven development strategy, which established that innovation is the primary driving force for development. How effective is the implementation of the innovation-driven development strategy? This paper analyzes the basic path of implementing the innovation-driven development strategy from the perspective of identification of high-tech enterprise , and uses part of the data of high-tech enterprise identification in Guangdong province to empirically test its implementation effect. The results show that the identification of high-tech enterprise has currently promoted enterprises to increase innovation input and obtain innovation output, but the increase in innovation input and innovation output hasn’t driven the development of the enterprise. In the further inspection, it is found that there are obvious enterprise-scale differences in the impact of innovation input on innovation output. Among them, there are obvious enterprise-scale differences in the impact of R&D on innovation output. However, there are no enterprise-scale differences in the impact of R&D expenditure per capital of technicians on innovation output. The research results of this article can not only be used as an attempt to evaluate the implementation effect of innovation-driven development strategies, but also provide a certain reference for formulating policies when identifying high-tech enterprises.

广东省科技厅软科学项目《创新驱动发展战略跟踪审计政策研究》（2018B070714018）、广东省科技厅软科学重大项目《广东实施创新驱动战略提升“四链”融合发展路径研究》（2017B070704004）