研发费用加计扣除政策对企业科技创新的影响效应研究

被引:3
作者
曾繁英
张静
贾志涛
机构
[1] 华侨大学工商管理学院
关键词
研发费用加计扣除; 科技创新; 创新绩效;
D O I
10.14059/j.cnki.cn32-1276n.2018.02.010
中图分类号
F273.1 [企业技术管理];
学科分类号
摘要
以上市高新技术企业为研究对象,通过数据收集和实证分析考察研发费用加计扣除政策的执行和政策目标的实现状况。研究发现,虽然政策很早就开始执行,但其对企业科技创新的推动作用直到2014年才开始显著,在2015年作用进一步扩大。分析其原因主要是政策执行的滞后性和不稳定性,对此提出了政府部门改变工作机制和企业规范财务核算的建议。
引用
收藏
页码:45 / 49
页数:5
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