为促进科技创新财政资金优化配置和有效运作，本文利用广州市高新技术企业（高企）大样本数据，分析当前激励政策效能的内在结构差异性、作用机制及作用效果。实证研究结果表明，科技计划项目财政资助以提高企业创新能力为媒介，提升了高企高质量发展综合能力，其中技术攻关专项、科技创新人才专项对高企创新能力的促进作用最大。科技与金融结合项目补贴、政府减免税普惠性政策显著提升了高企高质量发展综合能力。整体来看，在科技创新政策赋能作用下，高企高质量发展指数总得分逐年稳步上升，且高企创新能力指数得分同比增速显著高于其盈利能力和运营成长能力。

The results of this empirical study show that financial subsidies for science and technology projects have improved the comprehensive capacity of high-tech enterprises for high-quality development by improving enterprises' innovation capacity.Technological research projects and science and technology innovation talents projects contribute the most to the innovation capacity of high-tech enterprises. Subsidies for projects combining science and technology with finance, and inclusive tax relief policy have significantly enhanced the comprehensive capacity of high quality development of high-tech enterprises. On the whole, the overall score of the High-tech Enterprise Quality Development Index has been steadily increasing year on year due to the empowering effect of science and technology innovation policies, and the year-on-year growth rate of the Innovation Capability Index of high-tech enterprises is significantly higher than that of their profitability and operational growth capability.

广州市科技计划项目“广州科技企业高质量发展能力评价报告2021”，项目编号：202200110003.