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随着国科发[2016]32号文的发布,更多的优惠政策向科技型中小企业倾斜。两会代表们也提出,科技型中小企业健康稳定的可持续增长能力已然成为我国供给侧结构性改革中的重点。但是,由于非效率投资行为的普遍存在,这种行为会影响企业的可持续增长能力。笔者对国内外现有文献的研究成果进行提炼总结,并对学术界未来的研究方向进行展望。
With the issuance of Guokefa [2016] No. 32 Document, more preferential policies are favoring S & T SMEs. NPC and CPPCC representatives also pointed out that the healthy and steady growth of science and technology SMEs has become the focus of China’s supply-side structural reforms. However, due to the prevalence of inefficient investment behavior, such behavior will affect the ability of enterprises to grow sustainably. The author summarizes the research results of the existing literature at home and abroad, and looks forward to the future research direction of the academic community.