【摘要】：選取2007-2013年滬深A(yù)股上市公司作為研究樣本,使用雙重差分PSM方法實證檢驗了高科技資質(zhì)認(rèn)定政策的有效性。研究結(jié)果表明:在其他條件不變的情況下,高科技資質(zhì)認(rèn)定政策有利于企業(yè)財務(wù)績效的提升,但對于研發(fā)績效的影響并不顯著。并且高科技認(rèn)定政策能提高國有企業(yè)的研發(fā)績效,對非國有企業(yè)影響不明顯。由于研發(fā)活動的風(fēng)險較大和企業(yè)申請資質(zhì)認(rèn)定政策的動機異質(zhì)性等原因,高科技資質(zhì)認(rèn)定政策并沒有達(dá)到預(yù)期的效果,高科技資質(zhì)認(rèn)定政策并不是完全有效。
[Abstract]:From 2007 to 2013, the Shanghai and Shenzhen A-share listed companies were selected as the research samples, and the effectiveness of the high-tech qualification identification policy was tested empirically by using the double differential PSM method. The results show that the policy of hi-tech qualification is beneficial to the improvement of financial performance, but the impact on R & D performance is not significant. And the high-tech policy can improve the R & D performance of state-owned enterprises, and the impact on non-state-owned enterprises is not obvious. Due to the high risk of R & D activities and the heterogeneity of the motivation of enterprises applying for qualification, the policy of high-tech qualification identification has not achieved the expected effect, and the policy of high-tech qualification identification is not completely effective.
【作者單位】： 鄭州航空工業(yè)管理學(xué)院會計學(xué)院;
【基金】：河南省軟科學(xué)研究計劃項目“混合所有制下非國有股東參與管理程度與公司績效研究”(項目編號:172400410636) 河南省哲學(xué)社會科學(xué)規(guī)劃項目“股權(quán)制衡、非國有股東委派董事與公司績效研究”(項目編號:2016BJJ055)
【分類號】：F275;F832.51

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