中文摘要：

企业转型升级尚无明确定义，理论更处于探索中。从各国应对金融危机看，企业、政府、政治和市场是促成产业转型升级的关键。对此，本文以政治关系和市场化进程为纽带，研究了实现企业转型升级的外部环境。结果表明：从总体上看，企业政治关系对企业研发投入具有显著的促进作用，有助于企业转形升级；政治关系对研发的促进作用只在非国有控股企业中显著，产生的是诱导效应，在国有控股企业中不显著，产生的是替代效应，这反映出民企通过政治关系，对政府提出的企业转型升级更有热情，更能作出积极的反应；只有在市场化进程较快的地区，政治关系才对企业研发投入有显著的促进作用，这说明除政治关系和政治热情外，实现企业转型升级还需要强化市场化机制建设。

英文摘要：

Corporate transformation and upgrading face big challenges in the financial crisis. Enterprises, government, politics and the market have different functions and are integrated to facilitate corporate transformation and upgrading. This paper studies the external environment required for the transformation and upgrading from the perspective of political relations and marketization. The results show that political relations have a significant and positive role in enterprises＂ R＆D investment, beneficial to their transformation and upgrading. However, political relations play a significant role only in private enterprises, resulting in the incentive effect, not in state-own enterprises, resulting in a substitution effect. That indicates that private enterprises, guided by political relations, are more enthusiastic to the transformation and upgrading, very actively responding to the call of the government. In addition, only in the areas with rapid marketization, political relations has a significant and positive role in R＆D promotion, which implies that, apart from political relations and political enthusiasm, enterprises＂ transformation and upgrading need to strengthen market-oriented mechanisms.