本文關(guān)鍵詞： 高新技術(shù)企業(yè)認(rèn)定 產(chǎn)業(yè)政策 法規(guī)門檻 研發(fā)操縱 研發(fā)績效　出處：《經(jīng)濟(jì)研究》2017年08期 　論文類型：期刊論文

【摘要】：張維迎和林毅夫就"政府是否應(yīng)該制定產(chǎn)業(yè)政策"展開了激烈爭(zhēng)論。與他們從較為宏觀的視角分析不同,本文利用《高新技術(shù)企業(yè)認(rèn)定管理辦法》確立的公司研發(fā)投入占銷售收入之比這一"一刀切"的微觀認(rèn)定門檻,研究公司是否會(huì)操縱研發(fā)投入以滿足相關(guān)標(biāo)準(zhǔn)。研究發(fā)現(xiàn),研發(fā)收入之比的分布在法規(guī)門檻附近不連續(xù),這確認(rèn)了公司研發(fā)操縱行為的存在。基于分布不連續(xù)特征定義的研發(fā)操縱公司獲得了更多的稅收優(yōu)惠和政府補(bǔ)助。進(jìn)一步地,研發(fā)操縱現(xiàn)象在民營企業(yè)、盈利企業(yè)以及位于稅收征管力度較弱地區(qū)的企業(yè)中更為顯著,且研發(fā)操縱公司的研發(fā)投入與公司未來發(fā)明專利申請(qǐng)、發(fā)明專利授權(quán)數(shù)量間的正相關(guān)關(guān)系更弱。研究表明,與政策制定者的初衷不同,研發(fā)激勵(lì)政策會(huì)激勵(lì)公司進(jìn)行研發(fā)操縱,最終導(dǎo)致公司研發(fā)績效下降。本文不僅為產(chǎn)業(yè)政策引發(fā)的激勵(lì)扭曲效應(yīng)提供了微觀證據(jù),還為更好地制定和執(zhí)行高新技術(shù)企業(yè)認(rèn)定政策提供了理論參考。
[Abstract]:Zhang Weiying and Lin Yifu have launched a heated debate on whether the government should formulate industrial policies, which is different from their analysis from a more macroscopic perspective. This article uses the "high-tech enterprise identification management" established by the company R & D investment in sales revenue this "one-size-fits-all" micro-recognition threshold. The study found that the ratio of R & D revenues was distributed discontinuous near the regulatory threshold. This confirms the existence of R & D manipulation. Based on the definition of distributed discontinuity, R & D manipulation companies get more tax incentives and government subsidies. Further, R & D manipulation phenomenon in private enterprises. Profit enterprises and enterprises located in weak tax collection and management areas are more significant, and R & D manipulation company R & D investment and the company's future invention patent application. Research shows that, unlike the original intention of policy makers, R & D incentive policy can encourage companies to manipulate R & D. This paper not only provides microcosmic evidence for the incentive and distortion effect caused by industrial policy, but also provides a theoretical reference for better formulation and implementation of high-tech enterprise identification policy.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;華東政法大學(xué)國際金融法律學(xué)院;中歐國際工商學(xué)院;
【基金】：國家自然科學(xué)基金青年項(xiàng)目(71402054)、國家自然科學(xué)基金項(xiàng)目(71372203) 教育部人文社科基金青年項(xiàng)目(17YJC790186) 博士后科學(xué)基金第八批特別資助(2015T80421)支持
【分類號(hào)】：F273.1;F812.42
【正文快照】： *楊國超,中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院,郵政編碼:430073,電子信箱:yang.guochao@outlook.com;劉靜,首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院,郵政編碼:100070,電子信箱:wenmu9@163.com;廉鵬,華東政法大學(xué)國際金融法律學(xué)院,郵政編碼:201620,電子信箱:lianpeng82@gmail.com;芮萌,中歐國際工商學(xué)院，

本文編號(hào)：1472101