本文選題：政治關(guān)聯(lián) + 稅收優(yōu)惠��； 參考：《廣西社會(huì)科學(xué)》2017年10期

【摘要】：資源對(duì)企業(yè)創(chuàng)新的影響,形成了"資源福音"與"資源詛咒"的相悖解釋�；谫Y源視角,以2009—2013年創(chuàng)業(yè)板上市公司五年1072個(gè)連續(xù)觀測(cè)值為樣本,研究政治關(guān)聯(lián)、稅收優(yōu)惠對(duì)企業(yè)研發(fā)投入的影響。結(jié)果顯示:政治關(guān)聯(lián)對(duì)企業(yè)研發(fā)投入有顯著的負(fù)向作用,即政治關(guān)聯(lián)資源對(duì)企業(yè)研發(fā)投入發(fā)生了"資源詛咒"的影響;而稅收優(yōu)惠對(duì)研發(fā)投入有顯著的正向作用,即稅收優(yōu)惠對(duì)企業(yè)研發(fā)投入發(fā)生了"資源福音"的影響。研究一定程度揭示了資源對(duì)企業(yè)創(chuàng)新可能同時(shí)存在兩種相悖的作用機(jī)制,并對(duì)于全面認(rèn)識(shí)政治關(guān)聯(lián)的作用、政府進(jìn)一步完善稅收優(yōu)惠政策與提升企業(yè)研發(fā)創(chuàng)新能力具有一定的理論價(jià)值和管理啟示。
[Abstract]:The influence of resources on enterprise innovation forms the contradictory explanation of "resource gospel" and "resource curse". Based on the resource perspective, this paper studies the influence of political association and tax preference on enterprise R & D investment based on 1072 consecutive observation values of gem in 2009-2013. The results show that the political association has a significant negative effect on the enterprise R & D investment, that is, the politically-connected resource has a "resource curse" effect on the enterprise R & D investment, while the tax preference has a significant positive effect on the R & D investment. That is, tax incentives on the enterprise R & D investment occurred the "resource gospel." To a certain extent, the study reveals that there may be two kinds of contradictory mechanisms of resources to enterprise innovation, and the role of the comprehensive understanding of political linkages. It has certain theoretical value and management enlightenment for the government to further improve the preferential tax policy and enhance the R & D innovation ability of enterprises.
【作者單位】： 深圳大學(xué)管理學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目面上項(xiàng)目“中國文化背景下職場(chǎng)隔離的研究:結(jié)構(gòu)、多層次成因及影響”(71772128) 教育部人文社會(huì)科學(xué)研究規(guī)劃基金項(xiàng)目“高績(jī)效工作系統(tǒng)、工作超負(fù)荷與員工健康的跨層次追蹤研究”(15YJA630056)
【分類號(hào)】：D0;F273.1;F812.42
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本文編號(hào)：1784215