中文摘要：

在系统诠释财政补贴与税收优惠对企业创新活动的作用机制及其激励效应的基础上,通过建立面板数据模型与采用战略性新兴产业上市公司微观数据,实证考察与多维比较财政补贴与税收优惠对战略性新兴产业创新投入的激励效应,结果发现：财政补贴与税收优惠对战略性新兴产业创新投入产生正向激励效应,但对企业研发费用投入的激励效果要优于人力资本投入;财政补贴与税收优惠对战略性新兴产业研发费用投入的激励效果基本相同,但二者对人力资本投入的激励效果存在一定差异,且主要表现为税收优惠的激励效果并不显著;企业资产规模与负债水平对战略性新兴产业创新投入正相关,企业盈利水平与战略性新兴产业研发费用投入正相关但不显著,而与人力资本投入显著负相关。

英文摘要：

This paper theoretically explains the mechanism and incentive effects of fiscal subsidies and tax incentives on enterprise innovation activities,positively analyses and compares incentive effects of fiscal and taxation policy on strategic emerging industry innovation through the establishment of panel data model by using micro data of listed companies in strategic emerging industry. The study has found three cases.Firstly,fiscal subsidies and tax incentives have positive incentive effect on strategic emerging industry innovation investment,but the incentive effect of RD investment is superior to human capital investment. Secondly,the incentive effect of fiscal and taxation policy on strategic emerging industry RD investment is basically the same,but there are some differences on the incentive effect of human capital investment. Thirdly,the size of enterprise assets and the level of debt has a positive impact on the innovation investment of strategic emerging industry. In addition,the profit level of the enterprise and strategic emerging industry RD investment is positively correlative,but not significant,the enterprise profit level and human capital investment have significantly negative correlation.