摘要
摘要
影响企业创新绩效的因素有很多，有来自企业外部的营商环境因素，也
有来自企业内部的包括公司治理、股权结构、高管背景特征等因素。为支持
企业创新，政府补助是我国各级政府经常性手段之一，对企业创新绩效发挥
出了重要作用。研究的具体内容如下：
首先，本文在对选题的研究背景及研究意义进行阐述之后，提出研究的
基本思路和研究框架；其次，系统梳理和回顾了政府补助、创新注意力研究、
政府补助对创新注意力和创新绩效影响的相关国内外研究文献，为后续研究
奠定理论基础；第三，确定了文本分析法，在公司年报的“董事会报告”中
选取了创新、研发投入、开发、自主创新、新产品、新市场、新技术、专利
数量、专利权等共计 9个词汇，用以测量企业高管创新注意力；随后确定样
本数据来源、选取控制变量，对政府补助与创新注意力的相关性进行了分析。
第四，通过描述性统计分析，发现成都、深圳、江苏三个地区的政府补助、
企业高管创新注意力等方面存在较大差异。其中深圳在三年间企业的年均政
府补助金额最高，江苏次之，成都最低；年均企业高管创新注意力方面，成
都最高，深圳和江苏则相近。相关性分析结果表明政府补助与企业高管创新
注意力存在正相关。第五，选取 002594公司作为案例，分析政府补助对该企
业创新绩效的影响。确定企业研发强度、研发人员数量、通过内部研发形成
的无形资产、无形资产占总资产比重以及专利数量作为创新绩效指标，并详
细分析政府补助对每个指标产生的影响。最后，对从企业创新发展、充分发
挥政府补助作用、改善企业内部监管机制等方面给出了相应建议。
关键词：政府补助高管创新注意力创新绩效
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ABSTRACT
ABSTRACT
There are many factors that affect enterprise innovation performance,
including external business environment factors and internal factors, including
corporate governance, ownership structure, background characteristics of senior
executives, etc. In order to support enterprise innovation, government subsidy is
one of the regular means of government at all levels in China, which plays an
important role in enterprise innovation performance. The specific contents of the
study are as follows:
First of all, this paper puts forward the basic thinking and research framework
after the research background and research significance of the topic. Secondly, the
relevant domestic and foreign research literatures on government subsidies,
research on innovation attention, and the impact of government subsidies on
innovation attention and innovation performance are systematically reviewed to
lay a theoretical foundation for the subsequent research. Thirdly, the text analysis
method is determined. In the "Report of the Board of directors" of the company's
annual report, a total of nine words, including innovation, R&D investment,
development, independent innovation, new product, new market, new technology,
number of patents and patent rights, are selected to measure the attention of
executives to innovation. Then the sample data sources and control variables were
selected to analyze the correlation between government subsidies and innovation
attention. Fourth, through descriptive statistical analysis, it is found that Chengdu,
Shenzhen and Jiangsu have great differences in government subsidies and
executives' attention to innovation. In the three years, Shenzhen had the highest
annual government subsidy, followed by Jiangsu, and Chengdu the lowest. In
terms of the annual innovation attention of senior executives, Chengdu is the
highest, while Shenzhen and Jiangsu are similar. The results of correlation analysis
show that there is a positive correlation between government subsidies and
executives' attention to innovation. Fifth, company B is selected as a case to
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