政府补贴、税收优惠及其政策组合对科技企业孵化器绩效的影响——基于不同生命周期的实证研究

The Effects of government subsidies, tax incentives and their policy mixes on the Performance of Science and Technology Business Incubators: An Empirical Studies based on Different Life Cycles

摘要:

为了保证科技企业孵化器的稳步发展,我国政府往往借助政府补贴、税收优惠等政策工具进行推动。通过采用倾向得分匹配(PSM)方法,选用广东省781家科技企业孵化器数据作为研究样本,探讨科技企业孵化器在受到政府补贴与税收优惠及其组合时对其孵化绩效的影响,并进一步分析不同生命周期孵化器间的差异。研究结果表明：政府补贴与税收优惠对科技企业孵化器孵化绩效均有显著促进作用,且与单一政策相比,政策组合对孵化绩效促进更为显著。但是,在孵化器生命周期不同阶段,不同的政策组合对孵化绩效影响存在差异。研究结论对于政府完善财税政策设计,推动科技企业孵化器高质量发展具有理论指导意义。

Abstract:

To ensure the steady development of technology business incubators, the Chinese government often promotes them with the help of policy tools such as government subsidies and tax incentives. By using the propensity score matching (PSM) method, 781 technology business incubators in Guangdong Province were used as a research sample to explore the impact of government subsidies and tax incentives and their mixes on the incubation performance of technology business incubators, and to further analyze the differences among incubators with different life cycles. The results of the study show that both government subsidies and tax incentives contribute significantly to the incubation performance of technology business incubators, and the combination of policies contributes more significantly to the incubation performance than a single policy. However, there are differences in the impact of different policy mixes on incubation performance at different stages of the incubator life cycle. The findings of the study have theoretical guidance for the government to improve the design of fiscal policies and promote the high-quality development of technology business incubators.