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毕业论文网 > 毕业论文 > 管理学类 > 财务管理 > 正文

新能源汽车行业财政补贴对企业创新绩效的影响研究毕业论文

 2021-11-07 09:11  

摘 要

随着环境问题日益凸显,环境保护成为当今社会不容忽视的议题,绿色、清洁、可再生的新能源汽车已成为汽车产业发展的趋势。新能源汽车在国家产业政策的大力支持下迅猛发展,但发展过程中也存在着补贴效率低、补贴依赖重、补贴结构不合理、“骗补”行为严重等问题,这终将不利于新能源汽车产业的快速健康发展。因此,对财政补贴效应的研究具有十分重要的意义。

本文借助统计软件Stata13.0,对135家新能源汽车行业上市公司2015-2018年财政补贴、研发投入、企业社会责任等数据作为研究样本,以企业生命周期为视角,从创新投入和创新产出两个维度来探究新能源汽车行业财政补贴、企业社会责任对企业创新绩效的影响。同时结合新能源汽车行业现状以及相关理论,探究“骗补”这一罔顾社会责任的行为背后的动因并提出相应解决方案。

研究结果表明:(1)新能源汽车行业财政补贴对企业创新投入的影响为正向显著,但是对创新产出影响不显著,表明财政补贴能够一定程度上激励企业的创新投入。财政补贴对成长期、成熟期和衰退期企业均有显著正向影响,这表明财政补贴对成长期企业的影响更强。(2)新能源汽车企业社会责任对企业创新投入影响为正向显著,但对创新产出没有显著影响,表明企业社会责任能够一定程度上促进企业创新投入。企业社会责任对成熟期企业创新投入影响更为显著,这表明企业社会责任对成熟期企业创新投入的促进作用更强。(3)企业社会责任在新能源汽车财政补贴对企业创新投入的影响中具有正向显著的调节作用,且对成熟期企业的调节作用比成长期和衰退期企业更强,这表明新能源汽车财政补贴对社会责任高的成熟期企业的创新投入具有更强的促进作用。(4)资产负债率对企业创新投入有抑制作用,人力资本对企业创新投入的增长具有较大的贡献。

本文在选题方向上,立足于国家大力支持的新能源汽车产业,通过对 “骗补”行为这一补贴痛点的分析,引出企业社会责任这一分析角度。在研究深度上,本文从企业生命周期视角进行深入剖析。在指标选取上,本文从创新投入和产出两个维度来衡量创新绩效。最后提出的财政补贴政策建议包括:加大核心环节监管力度、提高财政补贴门槛、优化财政补贴资金分配、充分考虑企业社会责任以及加强核心技术研发补贴力度。

关键词: 新能源汽车;财政补贴;企业社会责任;创新绩效;企业生命周期

Abstract

With the increasingly prominent environmental problems, environmental protection cannot be ignored in today's society. Green, clean and renewable new energy vehicles have become the trend of the automobile industry. As a strategic emerging industry, new energy vehicles are developing rapidly supported by national industrial policies. However, there are still some problems, such as low subsidy efficiency, heavy subsidy dependence, unreasonable subsidy structure, and serious "compensation cheating" behavior, which will ultimately be detrimental to the healthy development of the industry. Therefore, the research on the effect of financial subsidies is of great significance.

With the help of stata13.0, this paper takes the financial subsidies, R amp; D investment, corporate social responsibility and other data of 135 listed companies in the new energy vehicle industry(2015-2018) as samples, and takes the life cycle as the perspective, from the two dimensions of innovation input and innovation output to explore the impact of financial subsidies and corporate social responsibility on innovation performance. At the same time, combined with the current situation and trend of the new energy automobile industry and related theories, this paper explores the motivation behind the act of " compensation cheating", and puts forward corresponding solutions.

The results show that: (1) the financial subsidies have a positive and significant impact on innovation input, rather than innovation output, indicating that the financial subsidies can stimulate the innovation input to a certain extent. Financial subsidies make a significant positive difference on growth, maturity and recession enterprises, showing that financial subsidies have a stronger impact on growth enterprises. (2) CSR has a positive and significant impact on innovation input rather than output, showing that CSR can promote innovation input to a certain extent. CSR shows a more significant impact on innovation input of mature enterprises, indicating that CSR plays a more important role on mature enterprises promotion. (3)CSR has a positive and significant regulatory role in the impact of financial subsidies on the innovation input, and it is stronger than that of growing and recession enterprises, which shows that financial subsidies make a stronger influence on promoting the innovation input of mature enterprises with high CSR (4) The Leverage has a restraining effect on the innovation investment. Human capital makes a great contribution to the growth of innovation investment.

In the direction of topic selection, based on the new energy automobile industry strongly supported by the state, this paper analyzes the subsidy pain point of "compensation cheating" behavior, leads to corporate social responsibility. In terms of research depth, this paper makes an in-depth analysis from the perspective of enterprise life cycle. In terms of index selection, this paper measures innovation performance from both innovation input and output. Finally, on the basis of the research conclusion, the financial subsidy policy suggestions are divided into increasing the supervision of the core links, increasing the threshold of financial subsidies, optimizing the allocation of financial subsidies, fully considering the social responsibility of enterprises and strengthening the subsidy of core technology research and development.

Key Words:New energy vehicles;Financial subsidies;Corporate social responsibility;Innovation performance;Corporate lifecycle

目 录

第1章 绪论 3

1.1研究背景及问题的提出 3

1.1.1研究背景 3

1.1.2问题的提出 5

1.2研究目的与意义 5

1.2.1研究目的 5

1.2.2研究意义 6

1.3文献述评 6

1.3.1财政补贴与企业创新绩效的研究综述 6

1.3.2企业生命周期与创新绩效的研究综述 7

1.3.3生命周期视角下财政补贴对企业创新绩效影响的研究综述 8

1.3.4企业社会责任对企业创新绩效的影响研究综述 9

1.3.5研究现状评述 9

1.4研究内容与研究方法 10

1.4.1研究内容 10

1.4.2研究方法 10

第2章 相关概念及理论基础 13

2.1相关概念界定 13

2.1.1新能源汽车上市公司 13

2.1.2财政补贴的概念界定与特征 14

2.1.3企业生命周期的概念界定 14

2.1.4创新绩效的概念界定与衡量 15

2.1.5企业社会责任的概念界定与衡量 16

2.2相关理论基础 17

2.2.1外部性理论 17

2.2.2信息不对称理论 19

2.2.3信号传递理论 19

2.2.4寻租理论 20

2.2.5企业生命周期理论 21

2.2.6企业社会责任理论 22

第3章 新能源汽车行业现状分析 24

3.1新能源汽车产业市场规模情况 24

3.2新能源汽车产业财政补贴情况 25

3.2.1补贴规模 25

3.2.2补贴方式与条件 25

3.3新能源汽车产业创新绩效现状 27

3.4新能源汽车骗补剖析 28

3.4.1新能源汽车骗补门事件 28

3.4.2新能源汽车骗补动因 29

3.4.3新能源汽车骗补解决方案 30

第4章 研究假设 32

4.1财政补贴对企业创新绩效的研究假设 32

4.2企业社会责任对企业创新绩效的研究假设 33

4.3企业生命周期对企业创新绩效的研究假设 33

4.4财政补贴与社会责任对企业创新绩效的研究假设 34

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