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中文摘要：
政府R＆D补助是否一定促进企业R＆D投入？针对这一问题,本文以区分政府R＆D补助方式作为切入点,从理论角度分析事前一次性R＆D补助、补贴率方式R＆D补助及事后奖励方式R＆D补助对企业R＆D投入的不同影响;并使用A股医药制造业上市公司2007~2013年面板数据进行实证分析。本文研究发现,只有补贴率方式和事后奖励方式R＆D补助显著促进了企业R＆D投入,其余补助方式对企业R＆D不存在显著促进作用。对样本按产权特征进行分组后,我们发现对于非国有样本,补贴率方式和事后奖励方式R＆D补助都显著促进R＆D投入;而对于国有样本,所有类型补助对公司R＆D投入皆无显著影响。本文的结论表明,政府应更多使用补贴率方式和事后奖励方式R＆D补助;企业产权特征是政府补助时值得考虑的因素。
英文摘要：
Whether the government R＆D subsidies promote enterprises＇ R＆D input？ Distinguishing government R＆D subsidies＇ types, this paper analyzes the three different subsidy ways＇ one-time payments in advance, subsidies by subsidy rate and reward afterwards influence on enterprises＇ R＆D input. Using China＇ s Pharmaceutical manufacturing listed companies＇ 2007 - 2013 panel data, we empirical test these ways＇ different influence. The results show that R＆D subsidies by subsidy rate and reward afterwards can significantly promote companies＇ R＆D input. Grouping by companies＇ property characteristics,we find R＆D subsidies by subsidy rate and by reward afterwards have a significant positive effect on R＆D input for non-state-owned samples, and all subsidy ways don＇ t have significantly influence on companies＇ R＆D input. This paper＇ s resuits suggest that government should more use subsidies by subsidy rate and by reward afterwards; and companies＇ property characteristics should be considered by government.
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