张兴亮1a,1b,罗红雨2.政府审计能提升财政补贴对企业创新的促进作用吗?[J].南京审计学院学报,2021,(3):
政府审计能提升财政补贴对企业创新的促进作用吗?
  
DOI:
中文关键词:  政府审计;财政补贴;威慑效应;创新投入  法制环境;创新发展;审计监督
英文关键词:government audit  fiscal subsidies  deterrence effect  enterprise innovation  legal environment  innovative development  audit supervision
基金项目:国家社会科学基金项目(19BGL063)
作者单位
张兴亮1a,1b,罗红雨2 1.南京审计大学 a.会计学院b.智能管理会计与内部控制研究院江苏 南京 2118152.河南大学 商学院河南 开封 475001 
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中文摘要:
      以政府审计对财政补贴分配的监督为切入点,研究政府审计能否有效提升财政补贴对企业创新的促进作用。研究发现:政府审计能够发挥威慑效应,降低财政补贴的错配程度,因而能提升财政补贴对企业创新投入的促进作用;政府审计的威慑效应内生于法制环境,在法制环境好的地区,政府审计才能有效发挥威慑效应,才能提升财政补贴对企业创新的促进作用。研究结果提供了政府审计在国家创新发展战略中作用的微观证据,有一定的启示意义。
英文摘要:
      Based on the supervision of government audit on the distribution of fiscal subsidies, this paper studies whether government audit can effectively promote the role of fiscal subsidies in promoting enterprise innovation. This paper finds that government audit can play a deterrent effect, reduce the mismatch degree of financial subsidies, and thus enhance the role of fiscal subsidies in promoting innovation investment of enterprises. The deterrent effect of government audit is subject to the legal environment. Only in regions with good legal environment can government audit effectively play a deterrent effect, which can enhance the role of fiscal subsidies in promoting enterprise innovation. This paper provides the micro evidence of the role of government audit in the national innovation and development strategy, which has some enlightenment on how to further enhance the role of government audit.
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