中文摘要：

在文献和理论研究的基础上构建了政府支持、企业创新与动态能力之间关系的理论模型，并以珠三角地区173家企业为调查对象进行实证检验。研究结果表明：（1）不同政府支持方式对企业创新的影响存在巨大差异，财税政策支持对技术创新的影响不显著，但对管理创新有显著的正向影响；创新环境建设对技术创新有显著的正向影响，但对管理创新的影响不显著。（2）财税政策支持不会促进企业动态能力的发展。（3）企业创新，包括技术创新与管理创新对动态能力均有积极的影响。技术创新在创新环境建设促进动态能力提升的过程中起到了部分中介作用。由此说明，政府需要大力改革目前惯用的“甄选出部分企业给资金、给土地以及给政策”创新支持政策，尽量缩减财税政策支持的范围而强化创新环境建设，这样才能有效地促进企业自主创新和推动创新区域及创新国家建设。

英文摘要：

Base on literature and theory study, this paper construes the model of government supports, enterprise innovation and dynamic capabilities. Then we have empirical study on 173 Guangdong enterprises in Pearl River Delta. The results show that： First, different types of government supports have huge different impacts on enterprises innovation, fiscal and tax policies have no significant effect on technological innovation, but they influence management innovation positively. However, innovation environment construction affects technological innovation, but it doesn＇t influence management innovation. Second, fiscal and tax policies don＇t improve enterprises＇ dynamic capabilities. Third, both technological innovation and management innovation impact dynamic capabilities positively. Technological innovation plays a partial intermediary role in the relationship between innovation environment construction and dynamic capabilities improvement. The govemment therefore should reform the current ＇giving capital, land and policy to some selected enterprises＇ innovation support policies vigorously, reduce the scope of fiscal and tax, strengthen the development of innovation environment so as to improve the enterprises＇ innovation independently and promote the construction of innovative regional and nation .