技术学习成本的分担方式与企业创新绩效关系的实证研究

摘要

本文选取2009~2013年中国医药行业上市公司作为研究样本 ,分别对技术学习的企业内部投入成本与社会外部投入成本对企业创新绩效的影响进行了实证分析 ,同时探讨了技术学习的两种承担方式之间的关系.研究结果表明 ,技术学习过程中的企业投入与社会投入均对企业创新绩效产生显著正向影响 ,技术学习的投入越大 ,企业创新绩效越好.但政府以税收优惠与财政补贴等政策方式分担企业技术学习成本的效果并不显著.%The study chooses Chinese Listed Company in Medical Industry between 2009 and 2013 as the sample , then it studies empirically the effect of social's cost and enterprise's cost of technological learning on innovation performance and the relationship of them . The empirical results indicated that the input of society and enterprise both have a positive effect on innovation performance , and the greater input about technological learning , the better innovation performance . But the social input during the technological learning can't signifi-cant reduce the cost burden of enterprise's technological learning .