基于浙江省635家高新技术企业的问卷调查数据，本文综合公司治理、行为金融和公司金融等理论，从需求方视角对高新技术企业科技保险购买意愿的影响因素进行了实证检验。结论表明：第一，管理层风险偏好和管理层风险认知对高新技术企业科技保险参保意愿具有显著影响：风险喜好型管理者更倾向于采取风险自担策略，抑制科技保险需求；而较高的风险认知则有助于提升企业购买科技保险的意愿。第二，良好的董事会治理有助于提升企业风险管理，独立董事占比越高，企业购买科技保险的意愿越强。第三，管理层风险认知在董事会独立性与企业参保意愿之间发挥部分中介作用，这意味着董事会治理可以通过影响管理层风险认知，间接作用于企业的风险管理决策。

Based on a survey data of 635 high-tech enterprises in Zhejiang province, this paper empirically tested the determinants of science and technology insurance (S&T insurance). The results indicate that: firstly, managerial risk appetite and risk perception can directly affect the needs of S&T insurance. Specifically, risk preference will reduce the need of S&T insurance, while risk perception will increase it. Secondly, board governance is effective for enterprise risk management, the higher the proportion of independent directors, the stronger the willingness to purchase S&T insurance. Third, risk perception is a mediator between board independence and willingness to purchase S&T insurance, while the mediating effect of risk appetite is insignificant.