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本文以我国2011~2013年信息技术服务业上市公司为样本,实证研究政府补助的税收返还、财政贴息、财政拨款三种方式以及企业性质对公司R&D投入强度的影响。研究结果表明:税收返还补助方式对企业R&D投入强度有显著的激励效应;财政贴息和财政拨款补助方式对企业R&D投入强度没有明显影响;国有企业比非国有企业的R&D投入强度低;资产负债率与企业R&D投入强度存在显著负相关关系。
This paper takes the listed companies of information technology service industry in our country from 2011 to 2013 as a sample to empirically study the impact of tax rebates, financial discount and financial allocation of government subsidies on the strength of R & D investment of the Company. The results show that the mode of tax rebate has a significant incentive effect on the R & D investment intensity of enterprises; the mode of subsidizing financial subsidies and financial grants has no obvious effect on the intensity of R & D investment; the intensity of R & D investment of state-owned enterprises is lower than non-state-owned enterprises; There is a significant negative correlation between the R & D investment intensity and the firm’s input intensity.