科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (12): 134-143.DOI: 10.19571/j.cnki.1000-2995.2025.12.013

• 论文 • 上一篇    下一篇

专精特新“小巨人”认定对企业创新的影响研究

刘伟，张萌，王心培   

  1. 青岛科技大学经济与管理学院 ，山东 青岛266042
  • 收稿日期:2024-12-10 修回日期:2025-05-29 接受日期:2025-05-29 出版日期:2025-12-20 发布日期:2025-12-15
  • 通讯作者: 刘伟
  • 基金资助:
    国家社科基金一般项目：“金融高水平开放下我国跨境资本异常流动分类识别与监管研究”（22BJY040，2022.09—2025.08）；山东省自然科学基金青年项目专项：“绿色财政金融协同赋能绿色转型研究”（ZR2024QG241，2025.01—2027.12）；山东省社科规划一般项目：“数实融合推动山东省新质生产力发展研究”（24CSDJ12，2024.11—2025.12）。

Research on the impacts of recognition policy of SRDI "Little Giants" on the innovation of enterprises

Liu Wei, Zhang Meng, Wang Xinpei   

  1. College of Economics and Management, Qingdao University of Science and Technology, Qingdao 266042, Shandong, China

  • Received:2024-12-10 Revised:2025-05-29 Accepted:2025-05-29 Online:2025-12-20 Published:2025-12-15
  • Contact: Liu Wei, 刘伟
  • Supported by:

摘要：    专精特新“小巨人”企业是国家创新驱动发展战略的重要力量，但专精特新“小巨人”企业认定政策对企业创新效应的微观研究尚不够深入。本文以2015—2021年中小板上市公司为研究对象，从创新质量和创新效率角度考察认定政策对企业创新的影响及作用机制。研究发现：专精特新“小巨人”企业认定政策能够显著提升企业的创新质量和创新效率，且对创新质量的提升大于创新效率，表明认定政策主要是帮助企业“提质”。进一步研究发现，认定政策主要通过缓解融资约束、优化人力资本结构以及促进数字化转型三条途径提高企业的创新质量与效率。同时，认定政策的影响效果在第二批入选企业、适用财政补贴支持手段的企业以及处于成熟期和衰退期需要重新焕发生命活力的企业中表现更为显著。本文为专精特新“小巨人”企业认定政策的有效性提供了有力证据，对助力专精特新“小巨人”企业更好发展具有一定参考意义。

关键词: 专精特新“小巨人”企业, 创新质量, 创新效率, 数字化转型

Abstract:    Specialized, refined, distinctive and innovative "Little Giant" enterprises (SRDI "Little Giants") are an important force in the national innovation-driven development strategy, but the existing micro-research on the innovation effect of the recognition policy of SRDI "Little Giants" is not deep enough. For this reason, this paper selected the SMEs listed in 2015-2021 and the national SRDI "Little Giants" recognized during this period as the research samples, and adopted the DID method to examine the impact of the recognition policy on the innovation quality and innovation efficiency of enterprises and the influence mechanism. It was found that the policy of recognizing SRDI "Little Giants" can significantly improve the innovation quality and innovation efficiency of enterprises, and this conclusion still holds after a series of robustness tests. It was further found that the recognition policy improves firms' innovation quality and efficiency mainly through alleviating financing constraints, improving human capital acquisition and facilitating digital transformation. At the same time, the effect of the recognition policy on innovation quality and efficiency of SRDI "Little Giants" is more significant in the second batch of selected enterprises, those applying the financial subsidy support means, and those in the maturity and decline periods. This paper has provided intuitive and powerful evidence for the effectiveness of the policy of recognizing SRDI "Little Giants", which will have important theoretical and practical value for better assisting the cultivation of SRDI "Little Giants".

Key words: specialized, refined, distinctive and innovative "Little Giant" enterprise, innovation quality, innovation efficiency, digital transformation