政策与市场工具促进高新技术企业研发活动的组态分析

寇明婷; 杜晓明; 张超

doi:10.19571/j.cnki.1000-2995.2025.02.010

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科研管理 ›› 2025, Vol. 46 ›› Issue (2) : 97-107. DOI: 10.19571/j.cnki.1000-2995.2025.02.010 CSTR: 32148.14.kygl.2025.02.010

政策与市场工具促进高新技术企业研发活动的组态分析

寇明婷 ¹ ,
杜晓明 ¹ ,
张超 ²^,³

作者信息 +

Configuration analysis of the promotion of R&D activities of high-tech enterprises by policy and market tools

Author information +

文章历史 +

摘要

近年来,我国持续强化并不断丰富激励企业创新的政策工具与市场工具,两类工具组合的有效性和精准性也愈发受到政府与学界的高度关注。为探究政策工具、市场工具以及高新技术企业研发活动之间的相互关系,需要从创新过程视角剖析不同阶段下促进高新技术企业研发活动的有效工具组合,并深入分析其背后的复杂作用机制。本文以中关村高新技术企业为研究对象,选择能够有效处理多种变量之间复杂关系的fsQCA方法进行实证检验和复杂机制分析。研究发现:单一工具对企业研发活动的支持效果有限,需要根据所处的创新过程特征筛选合适的政策工具和市场工具组合,从而有效促进企业研发活动。具体地,在创新过程的投入端和产出端应采取双重税收优惠与信贷主导驱动型工具组合,在收益端应采取加计扣除政策与信贷主导驱动型工具组合,上述组态的实施效果因企业资产规模和人力资源水平而异。本文研究结论有助于深化促进高新技术企业研发活动复杂机制的理性认识,并为提升政策与市场工具的有效性和精准性提供启示。

Abstract

In recent years, China has been continuously strengthening and enriching the policy tools and market tools to promote enterprise innovation, and the government and academia have increasingly focused on the effectiveness and precision of combining these two types of tools. In order to investigate the relationship between policy tools, market tools and R&D activities of high-tech enterprises, it is imperative to analyze the combination of effective tools that facilitate R&D activities of high-tech enterprises at different stages from an innovation process perspective and conduct a comprehensive analysis of the complex mechanism underlying it. This paper focused on Zhongguancun high-tech enterprises as the research subject, and adopted the fsQCA method which can effectively address the complex relationship between various variables for empirical test and complex mechanism analysis. It was found that a single tool on supporting R&D activities of enterprises is limited, and it is necessary to adopt appropriate combinations of policy tools and market tools according to the characteristics of the innovation process, so as to effectively promote enterprise R&D activities. Specifically, the combination of double tax incentives and credit-led driven tools should be adopted on the input side and output side of the innovation process, and the combination of additional deduction policies and credit-led driven tools should be adopted on the income side, and the implementation effect of the above configurations varies with the scale of enterprise assets and the level of human resources. The conclusion of this paper is valuable for enhancing the rational comprehension of the intricate mechanism that facilitates the R&D activities of high-tech enterprises, and it will provide insights for enhancing the efficacy of policy tools and market tools.

导出引用

寇明婷, 杜晓明, 张超. 政策与市场工具促进高新技术企业研发活动的组态分析[J]. 科研管理. 2025, 46(2): 97-107 https://doi.org/10.19571/j.cnki.1000-2995.2025.02.010

Kou Mingting, Du Xiaoming, Zhang Chao. Configuration analysis of the promotion of R&D activities of high-tech enterprises by policy and market tools[J]. Science Research Management. 2025, 46(2): 97-107 https://doi.org/10.19571/j.cnki.1000-2995.2025.02.010

中图分类号： F812.42

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