财政支持对高新技术企业研发强度的影响--对福建省上市高新技术企业的经验分析

摘要

用系统 GMM分析了2010－2014年福建省高新技术企业的面板数据，以研究财政补贴和税收优惠对高新技术企业研发强度的影响。结果表明：财政补贴促进了高新技术企业的研发强度，对国有及国有控股企业的作用更大一些；税收优惠对企业研发强度没有促进作用。建议进一步完善高新技术企业的认定和管理办法，加大财政补贴对高新技术企业 R&D的激励力度，弱化对高新技术企业的税收激励。%Panel data from 2010 to 2014 of Fujian’s listed high-tech enterprises was analyzed by using system GMM to find out the impact of government subsidies and tax preferences on R&D intensity of high-tech enterprises.This paper concluded that government subsidies effectively promoted R&D inten-sity of high-tech enterprises,the impact on state-owned and state holding enterprises was a little more obvious;tax preferences had no effect on R&D intensity of high-tech enterprises.The empirical results showed that the identification and management of high-tech enterprises needs to be further improved, the government should strengthen subsidies incentives and weaken tax incentive to R&D of high-tech enterprises.