| 高新技术企业研发投入的阈值效应 |
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| 引用本文： | 杨记军,敖翔,吴敏.高新技术企业研发投入的阈值效应[J].科研管理,2018,39(6):85-95. |
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| 作者姓名： | 杨记军 敖翔 吴敏 |
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| 作者单位： | 1.西南财经大学 会计学院，四川 成都610000；
2.成都农商银行，四川 成都610000 |
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| 基金项目： | 国家自然科学基金(项目编号：71273212, 2013-2015)；中央高校基本科研业务费专项资金资助（项目编号： JBK1607007，2016-2017）。 |
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| 摘 要： | 本文以中国上市高新技术企业研发数据为样本，基于静态阈值估计模型和修正后的动态调整模型两种检验，首次在文献上发现中国高新技术企业研发投入强度具有普遍扎堆3%、且围绕3%动态调整的独特现象和“阈值效应”。研究表明，中国高新技术企业普遍选择把研发投入强度仅仅维持在刚好满足当前国家高新技术企业认定政策所规定的达标水平线上，研发投入行为目的更多在于取得高新技术企业认证资格，继而享受国家高新技术企业政策优惠，缺乏主动进行大量研发投入的创新动力。
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| 关 键 词： | 高新技术企业 研发 阈值效应 |
| 收稿时间： | 2016-05-18 |
| 修稿时间： | 2017-06-26 |
Threshold effect of R&D investment in high-tech enterprises |
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| Yang Jijun,Ao Xiang,Wu Min.Threshold effect of R&D investment in high-tech enterprises[J].Science Research Management,2018,39(6):85-95. |
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| Authors: | Yang Jijun Ao Xiang Wu Min |
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| Institution: | 1. School of Accounting, Southwestern University of Finance and Economics, Chengdu 610000, Sichuan, China;
2. Chengdu Rural Commercial Bank, Chengdu 610000, Sichuan, China |
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| Abstract: | Taking the data of R&D of listed Chinese high-tech enterprises, this paper finds out for the first time a threshold effect, based on the Static Threshold Estimation Model and the Revised Dynamic Adjustment Model, that the R&D intensity gets together and takes around dynamically with 3% of most Chinese high-tech enterprises. It can be seen from this paper that the R&D intensity of most Chinese high-tech enterprises were set to meet the basic requirement of the policy of qualification recognition for Chinese high-tech enterprises. Those companies set their R&D intensity to only get qualified, and then gain a variety of policy benefits, thus lacking of initiative to carry out a large number of R&D in innovation. |
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| Keywords: | high-tech enterprise R&D threshold effect |
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