吉首大学学报(社会科学版) ›› 2023, Vol. 44 ›› Issue (1): 78-88.DOI: 10.13438/j.cnki.jdxb.2023.01.009

• 经济学 • 上一篇    下一篇

工业互联网支持政策对企业研发投入的影响效应

冯来强,贺炳旭,孙会谦   

  1. (吉首大学 商学院,湖南 吉首 416000)
  • 出版日期:2023-01-01 发布日期:2023-02-23
  • 作者简介:冯来强,男,博士,吉首大学商学院副教授。
  • 基金资助:
    湖南省会计学会科研重点项目(2022HNKJA08);吉首大学学成返校科研资助课题;湖南省研究生培养创新基地课题(SXYJD202101)

The Impact of Industrial Internet Support Policies on Enterprise R & D Investment

FENG Laiqinag,HE Bingxu,SUN Huiqian   

  1. (Business School ofJishou University,Jishou 416000,Hunan China)
  • Online:2023-01-01 Published:2023-02-23

摘要:以2018—2020年A股上市公司为样本,实证研究了工业互联网支持政策对企业研发投入的影响。结果表明:工业互联网支持政策能有效促进企业研发投入,政府补助和税收优惠力度越大,企业研发投入越高;在市场竞争程度越高、审计监督质量越高的企业中,工业互联网支持政策对企业研发投入的促进作用越明显。本研究在理论上揭示了产业政策实施可能发挥正向作用的原因,在内容上拓展了产业政策的研究边界,区分了工业互联网支持政策与以往产业政策的差异,可为经济高质量发展和政府制定有关新政策提供决策依据。

关键词: 工业互联网, 精准施策, 财政补助, 企业研发, 高质量发展

Abstract: Taking the A-share listed companies from 2018 to 2020 as a sample,this paper empirically studies the impact of industrial Internet support policy on enterprise R & D investment.The results show that the industrial Internet support policy can effectively promote enterprises to increase R & D investment,and in supporting enterprises,the greater the government subsidies and tax incentives,the higher the R & D investment;among the enterprises that enjoy the industrial Internet support policy,the higher the degree of market competition and the higher the quality of audit supervision,the more R & D investment.This study provides evidence of positive incentive of industrial Internet support policy to enterprise R & D investment,expands the research boundary of industrial policy in content,distinguishes the difference between industrial Internet support policy and previous industrial policy,explains the reasons why industrial policy implementation plays a positive role,and provides decision-making basis for high-quality economic development and government formulation of new policies.

Key words: industrial Internet, precise policy, financial subsidy, enterprise R &, D (research and development), high-quality development

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