| 政府科研创新补助与企业研发投入:挤出、替代还是激励? |
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| 引用本文： | 吕久琴,郁丹丹.政府科研创新补助与企业研发投入:挤出、替代还是激励?[J].中国科技论坛,2011(8). |
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| 作者姓名： | 吕久琴 郁丹丹 |
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| 作者单位： | 杭州电子科技大学会计学院,浙江 杭州,310018 |
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| 摘 要： | 文章利用2007-2008年的上市公司数据,验证了政府科研创新补助对研发投资的“挤出”效应.为了探讨“挤出”的深层次原因,将样本分为补助组、研发组和补助研发组,发现占总样本比例达48.41%的补助组公司,政府补助完全或部分挤出了企业研发.25.24%的研发组公司,企业自主研发,但研发强度较低,并不能对下年度的研发产生显著影响.5.96%的补助研发组公司,研发支出占政府补助的三分之一,补助替代了研发；20.39%的补助研发组公司,尽管补助强度较研发强度显著的低,但补助依然对下年的研发具有显著的激励作用.
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| 关 键 词： | 政府补助 科研创新补助 挤出效应 替代效应 激励效应 |
Government Subsidies and Enterprises' R&D Investment Crowding-out, Substitution or Encouragement |
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| Lu Jiuqin,Yu Dandan.Government Subsidies and Enterprises' R&D Investment Crowding-out, Substitution or Encouragement[J].Forum on Science and Technology in China,2011(8). |
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| Authors: | Lu Jiuqin Yu Dandan |
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| Institution: | Lu Jiuqin,Yu Dandan (School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China) |
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| Abstract: | Based on the data of listed company from 2007 to 2008,the paper demonstrates R&D subsidies crowding-out effect on R&D investment.In order to find reasons behind,three group called SUB,R&D and SUBRD are classified.We find that: For SUB group,represented 48.41% sample,subsidies crowd out R&D completely or partly;For R&D group,represented 25.24% sample,R&D is invested by enterprise itself,with low R&D input and no effect on future R&D;For SUBRD group,one part with 5.96% sample,R&D is one third of subsidies,and... |
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| Keywords: | government subsidies R&D subsidies crowding-out effect substitution effect encouragement effect |
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