| 政府补贴、税收优惠及其政策组合对科技企业孵化器绩效的影响——基于不同生命周期的实证研究 |
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| 引用本文： | 梁宇,邓颖翔,马文聪.政府补贴、税收优惠及其政策组合对科技企业孵化器绩效的影响——基于不同生命周期的实证研究[J].科技管理研究,2023(2):41-47. |
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| 作者姓名： | 梁宇 邓颖翔 马文聪 |
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| 作者单位： | 广东工业大学,上饶师范学院,广东工业大学 |
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| 基金项目： | 国家自然科学基金项目（71874036，72074056）；广东省自然科学基金项目（2022A1515011019） |
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| 摘 要： | 从政策组合视角探讨政府财税政策对孵化器绩效产生的影响，以及处于不同生命周期孵化器受影响的差异，为促进政府完善有关财税政策设计、推动科技企业孵化器高质量发展提供参考。基于广东省781家科技企业孵化器数据构建Logit多元回归模型，通过倾向得分匹配方法对倾向得分进行样本匹配，计算不同的财税政策及其组合对孵化器孵化绩效的平均处理效应。结果表明：政府补贴与税收优惠对科技企业孵化器孵化绩效均有显著促进作用，但两种政策组合的促进效果更为显著；对不同生命周期孵化器孵化绩效的影响具有异质性，两种政策组合对成长期与成熟期孵化器的孵化绩效均有显著促进作用，而仅受到政府补贴只对成长期孵化器的孵化绩效有显著促进作用，仅受到税收优惠的影响则均不显著。因此，提出政府在优化单项财税政策的同时灵活使用不同政策组合，并根据孵化器所处的不同生命周期进行调整，从而更有效地提升孵化器的孵化绩效。
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| 关 键 词： | 科技企业孵化器 孵化绩效 政府补贴 税收优惠 政策组合 |
| 收稿时间： | 2022/5/25 0:00:00 |
| 修稿时间： | 2023/2/11 0:00:00 |
The Effects of government subsidies, tax incentives and their policy mixes on the Performance of Science and Technology Business Incubators: An Empirical Studies based on Different Life Cycles |
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| Abstract: | To ensure the steady development of technology business incubators, the Chinese government often promotes them with the help of policy tools such as government subsidies and tax incentives. By using the propensity score matching (PSM) method, 781 technology business incubators in Guangdong Province were used as a research sample to explore the impact of government subsidies and tax incentives and their mixes on the incubation performance of technology business incubators, and to further analyze the differences among incubators with different life cycles. The results of the study show that both government subsidies and tax incentives contribute significantly to the incubation performance of technology business incubators, and the combination of policies contributes more significantly to the incubation performance than a single policy. However, there are differences in the impact of different policy mixes on incubation performance at different stages of the incubator life cycle. The findings of the study have theoretical guidance for the government to improve the design of fiscal policies and promote the high-quality development of technology business incubators. |
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| Keywords: | Science and technology incubator Government subsidies Tax incentives Policy mix Life cycle |
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