本文選題：政府補(bǔ)貼　切入點(diǎn)：研發(fā)策略　出處：《會(huì)計(jì)之友》2017年12期 　論文類型：期刊論文

【摘要】：以新能源類上市公司為研究對(duì)象,以研發(fā)策略為獨(dú)特研究視角,探討政府補(bǔ)貼對(duì)企業(yè)創(chuàng)新績效的影響效應(yīng)和影響路徑。首先通過建構(gòu)雙變量Probit模型檢驗(yàn)了企業(yè)內(nèi)部研發(fā)政策與外部技術(shù)并購之間的互補(bǔ)性,研究顯示,二者之間存在顯著的互補(bǔ)性;政府補(bǔ)貼對(duì)企業(yè)研發(fā)策略的選擇有顯著影響:即政府補(bǔ)貼推動(dòng)了企業(yè)采用內(nèi)部研發(fā)投入和外部技術(shù)并購并舉的研發(fā)策略,并對(duì)企業(yè)創(chuàng)新業(yè)績產(chǎn)生了積極影響;政府補(bǔ)貼在推動(dòng)企業(yè)內(nèi)部研發(fā)投入和外部技術(shù)并購方面所發(fā)揮的積極作用。
[Abstract]:Taking the listed companies of new energy as the research object, taking R & D strategy as the unique research angle, This paper discusses the effect and path of government subsidy on innovation performance. Firstly, it tests the complementarities between internal R & D policies and external technology mergers and acquisitions by constructing a bivariate Probit model. There are significant complementarities between the two, and government subsidies have a significant impact on the choice of R & D strategies: that is, government subsidies promote R & D strategies in which enterprises adopt both internal R & D investment and external technology mergers and acquisitions. Government subsidies play a positive role in promoting internal R & D investment and external technology mergers and acquisitions.
【作者單位】： 西安石油大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：國家社會(huì)科學(xué)基金西部項(xiàng)目“風(fēng)險(xiǎn)資本在清潔能源投資中的運(yùn)行機(jī)制及對(duì)策研究”(15XJY022)
【分類號(hào)】：F273.1;F426.2;F812.45
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本文編號(hào)：1571708