夏媛　姜娟

摘要：为考察政府补贴对于新能源汽车企业技术创新能力的影响，以153家2015—2018年连续4年在财务报告中披露财政补贴与研发投入的新能源汽车企业为研究对象，搜集面板数据运用实证分析法加以检验，研究结果表明：我国财政补贴促进新能源汽车企业研发投入强度，一定程度上也带动发明专利产出，且补贴政策的实际效果会受企业特征因素影响，在研发投入方面的效果未达到预期。为优化补贴政策、提高企业创新能力，提出完善补贴审核机制、合理开展补贴退坡程序、推动补贴信息公开化等建议。

关键词：新能源汽车;政府补贴;研发投入;专利产出;技术创新

中图分类号：F 124.3;F 425文献标识码：A文章编号：1672-7312（2021）03-0237-07

Research on the Impact of Government Subsidies on

Enterprise’s Technology Innovation Ability

——Based on the Empirical Evidence of New Energy Vehicle CompaniesXIA Yuan，JIANG Juan

（School of Management，Nanjing University of Posts and Telecommunications，Nanjing 210023，China）

Abstract：To examine the impact of government subsidies on the technological innovation capabilities of new energy vehicle companies，153 new energy vehicle companies that disclosed financial subsidies and R&D investment in their financial reports for the fourth consecutive year from 2015 to 2018 were used as research objects.The collected panel data is tested by empirical analysis.The research results show that China’s fiscal subsidies promote the intensity of R&D investment of new energy automobile companies，and to a certain extent，drive the output of invention patents.The actual effect of the subsidy policy will be affected by the characteristics of the company，and the effect on R&D investment does not meet expectations.In order to optimize the subsidy policy and improve the innovation ability of the enterprise，suggestions were given to improve the subsidy review mechanism，rationalize the subsidy decline process，and promote the disclosure of subsidy information.

Key words：new energy vehicles;government subsidies;R&D investment;patent output;technological innovation

0引言

政府政策是保障新能源汽车企业创新能力并扶持企业技术高速发展的重要工具。早在1997年，日本政府就《京都议定书》中关于减缓温室气体排放的内容，详细制定了清洁能源车的未来发展规划，随后的《巴黎协定》也进一步坚定了各国控制二氧化碳排放的决心。截至2018年下半年，以欧盟成员国为主的九大国家正式承诺，内燃机汽车的销售途径与注册资格将受到严格的限制与管控，部分发达地区也做出表率，提出了相关计划。为了抓住电动化技术背景下新能源汽车行业发展这一重要机遇，我国积极构建四维政策体系以进行激励与扶持。中国政府面向汽车企业施以财政补贴和研发支持，面向消费者提供购置补助及税收减免。……