摘要
以2010-2018年民营高技术上市企业为研究对象,研究政府补贴与税收优惠两种财政激励政策与企业创新绩效的关系。研究发现:两种财政激励政策对民营高技术企业创新绩效都有显著促进作用,且税收优惠的促进作用更强。将企业生命周期作为调节变量,政府补贴与税收优惠受到企业生命周期的调节作用影响,财政激励政策在企业成熟期的促进作用相较于成长期更明显。
Taking the private high-tech listed enterprises from 2010 to 2018 as the research object,this paper studies which of the two fiscal incentive policies,government subsidies or tax incentives,is more conducive to promoting the innovation performance of enterprises.It is found that both kinds of financial incentive policies have a significant promoting effect on the innovation performance of private high-tech enterprises and the promotion effect of tax incentives is stronger.By taking the enterprise life cycle as the regulating variable into the model,further research finds that government subsidies and tax incentives are affected by the regulating effect of enterprise life cycle,and the promotion effect of fiscal incentive policies in the mature period of enterprises is better than that in the growth period.
出处
《科技创业月刊》
2021年第1期1-6,共6页
Journal of Entrepreneurship in Science & Technology
关键词
政府补贴
税收优惠
创新绩效
企业生命周期
Government Subsidy
Tax Incentives
Innovation Performance
Enterprise Life Cycle
