政府补贴与创新绩效 ——基于新能源汽车板块上市公司经验数据

吴 心泓
中国政法大学商学院，中国·北京 102249

摘要

利用理性决策和开放系统等系统理论分析了外部干扰对探索性创新和开发式创新影响效果的区别，并将政府补贴作为一种外部干扰引入理论模型。而且从交易费用的视角上，简要分析政府补贴的两种形式——财政补贴和税收减免影响机制的差异。在此基础上，用新能源汽车板块上市公司数据对理论分析和假设进行验证。研究发现：财政补贴和税收减免对创新绩效的影响效果与预期相符，两种补贴方式都显著促进了探索性创新绩效，而抑制了开发式创新绩效。而且财务冗余调节作用方向与政府补贴的影响效果相同，即正向调节了探索性创新绩效，负向调节了开发式创新绩效。从总体来看，税收减免对创新绩效的促进作用更强抑制作用弱，对于上游企业，财政补贴的促进作用更强。

关键词

政府补贴；新能源汽车；财务冗余；开发式创新；探索性创新

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