| Nowadays, our country technical innovation system is not perfect, in such aspects as contribution level of technological innovation and international comparative and still exist a large gap. Therefore, how to enhance incentive effect of technology innovation system, strengthen the back of the power of company to technological innovation, promote the micro company quickly and effective innovation, has become our country's concern points. Small and medium-sized boards is a typical representative of the small and medium-sized innovative companies in our country, this article selects the shenzhen stock exchange from 2009 to 2013 small and medium-sized boards of listed companies to disclose the latest data, systematically studied the influence factors of technology innovation performance improving government innovation subsidies and tax breaks on regulating role in the enterprise technology innovation performance, and provide a way to improve the existing science and technology innovation policy, as well as to enhance the independent innovation capability of Chinese manufacturing companies improve provide effective help. The main content of this paper are arranged as following:Firstly, Articles focuses on the concepts of carding, innovation, the innovation investment, research and development, the relation and distinction between innovation and research and development, performance, technical innovation performance and other related concepts. Based on the technological innovation theory, this paper expounds the enterprise innovation in technology innovation environment into the new metrics, comprehensive build the index system of enterprise innovation input and technological innovation performance. Variable indicators for measuring diameter, and made them more scientific persuasive, set in the form of various variables adopt ratio. Enterprise innovation input including R&D input and R&D investment, r&d investment mainly adopts the previous researchers accounted for the proportion of the total number of measure. The research mainly adopts the last issue for R&D input accounted for the proportion of current operating revenue measure.Secondly, Articles on innovation of home and abroad and the relation between innovation performance research are reviewed, the regulation of government science and technology innovation tools are also summarized. The research hypothesizes, which are based on small and medium-sized board of listed companies in shenzhen, combined with the statistical data of 2009-2013. Referring to the annual report, read report, enterprise scale, the asset-liability ratio and the nature of the industry as classification variables. Through the Pearson correlation analysis, the auther found the government innovation subsidies has certain correlation to the intensity of enterprises'development. By negative binomial regression analysis and hierarchical regression analysis, the influence of the enterprise internal R&D on the innovation performance is significant. The correlation of R&D investment and enterprise technology innovation performance was significantly positive. The regulation of government innovation subsidy effect significantly. Tax breaks and the interaction of the R&D investment on enterprise innovation performance is significantly positive. Preferential tax interactions with internal R&D investment on enterprise innovation performance is significantly negative. This suggests that under the current economic environment in our country, the government innovation subsidies and tax breaks are more effective. Correct the market failure of technology innovation to a great extent and stimulate the enterprises increase investment on research and development spending. |
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