创新激励政策对高新技术企业创新质量的作用效果评估

Evaluation of the Effectiveness of Innovation Incentive Policies on Improving Innovation Quality of High-Tech EnterprisesMin Tang1, Xiaogang Ye2, Yuchen Ma3

摘要:

基于2015－2018年国家火炬中心对广东省高新技术企业的统计调查数据，运用多层线性模型评估税收优惠和财政补贴两类创新激励政策对不同规模、行业、高企类别的高新技术企业创新质量提升效果。结果表明：税收优惠和财政补贴政策对高新技术企业创新质量有显著提升作用，但对不同规模、行业、类别高新技术企业的科技成果转化能力、知识产权与技术标准、研发投入强度、财务能力、新产品收入等创新质量产出作用效果存在差异。两类政策对企业科技成果转化能力的作用效果较强，对知识产权与技术标准、资产回报率的作用效果较弱。财政补贴对入库培育企业科技成果转化能力有负向作用，税收优惠对电子信息与服务业企业研发投入强度有负向作用。基于此，建议广东省通过继续实施财政补贴、高新技术企业入库培育等创新激励政策，关注中小微高新技术企业需求、促进大型高新技术企业做大做优，打造高新技术企业创新生态链等措施推动高新技术企业创新质量提升。

Abstract:

Based on the statistical survey data of high-tech enterprises in Guangdong Province from 2015-2018 by the Torch High Technology Industry Development Center, a multilevel linear model is used to evaluate the effects of two innovation incentive policies, preferential tax policy and policy of fiscal subsidies on the innovation quality improvement of high-tech enterprises of different sizes, industries, and categories. The result shows that there are differences in the effects of two innovation incentive polices on the ability of commercialization of scientific and technological achievements, intellectual property rights and technical standards, R&D investment intensity, financial capability, new product revenue of high-tech enterprises of different types, sizes and identified categories. The effect on the ability of enterprises to transform scientific and technological achievements is stronger, and the effect on Intellectual Property, Technical Standards, and Return On Assets is weaker. Fiscal Subsidies have a negative effect on the ability of the incubated enterprises to transform scientific and technological achievements, and Tax Favored Benefits have a negative effect on the intensity of R&D investment in Electronic Information Enterprises and Service Enterprises. Guangdong Province is suggested to motivate high-tech enterprises should be motivated to improve the quality of innovation by continuing to implement Fiscal Subsidies, High-tech Enterprise Incubator Policy and other innovation incentive policies, focusing on the demands of micro, small and medium high-tech enterprises, promoting large high-tech enterprises to become larger and better, formulating and introducing supporting policies and creating an innovation eco-chain for high-tech enterprises.