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摘要
自从科技兴国战略实施以来，中西部地区的科技发展成为拉动中西部整体实
力的重要途径，也是缩小东西部差距、解决我国发展不平衡不充分矛盾的重要抓
手。中西部高新技术企业是促进中西部地区科技发展的骨干力量，近十年来，为
了提升高新技术企业的创新能力、促进企业创新发展，我国政府的政策性补贴力
度不断加大，其对企业创新绩效的作用效果、影响机理和途径问题引来了不少学
者的探讨，但都未能得到统一结论。
基于此，论文首先梳理了国内外已有的相关文献、对相关基础理论、概念进
行了阐述，结合中西部地区创新发展现状和相关政策性补贴政策的现状及不足之
处，以 2011-2020年的 471家中西部地区高新技术上市公司作为研究样本，构建
回归模型，借助 Stata 15、Excel等统计软件分析了中西部地区政策性补贴对企业
创新投入以及产出的影响；并分析了由于区域发展差异、企业自身盈利能力差异、
产权差异的存在，政策性补贴对企业创新投入以及产出的影响有何不同；此外，
还采用逐步回归分析法探讨了研发投入在政策性补贴和企业创新产出之间发挥
的中介作用。
本文实证结果表明：1.政策性补贴能够有效促进中西部地区高新技术企业整
体的创新绩效。2.相比中部地区，政策性补贴对西部地区的高新技术企业创新产
出更具促进作用；政策性补贴对盈利能力较好的高新技术企业创新产出更有促进
作用；对非国有企业进行政策性补贴更能提升其创新绩效。3.研发投入在这两者
之间发挥的是中介作用。
最后，根据实证结果，提出建议。一方面，政府应该加大对中西部地区高新
技术企业的补贴力度、进行差别化补助、完善相关法律法规、跟踪政策性补贴的
落实情况。另一方面，企业应该增强管理层思想意识、提高政策性补贴使用效率、
打造高素质专业化科研人才队伍。本文研究与结论对未来中西部地区制定相关财
政政策和高新技术企业的发展具有一定借鉴和指导意义。
关键词：高新技术企业；政府补助；税收优惠；研发投入；创新绩效
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Abstract
Since the implementation of the strategy of rejuvenating China through science
and technology, the development of science and technology in the central and western
regions has become an important way to boost the overall strength of the central and
western regions, as well as an important starting point to narrow the gap between the
east and the west and solve the problems of unbalanced and inadequate development
in China. The Midwest high and new technology enterprise is the backbone to
promote the development of science and technology in the Midwest, in nearly a
decade, to enhance the innovative ability of high and new technology enterprise,
promote enterprise innovation and development, thepolicy of our government
subsidies strength increasing,its effect onfirms' innovation performance,the
influence mechanism and route problem attracted many scholars, but failed to get a
unified conclusion.
Based on this, the thesis firstly combed the existing related literature at home and
abroad, explains the relevant basic theories, concepts, combined with current situation
of the development of the Midwest innovation and related policy present situation and
deficiency of subsidy policy, the western region in 2011-2020, 471 home high-tech
listed companies as research samples, build regression model, Stata 15, Excel and
other statistical software are used to analyze the influence of policy subsidies on
enterprise innovation input and output in central and western China. It also analyzes
the different effects of policy subsidies on enterprise innovation input and output due
to the differences of regional development, enterprise's own profitability and property
rights. In addition, stepwise regression analysis is used to explore the mediating role
of R&D input between policy subsidies and enterprise innovation output.
The empirical results show that: 1. Policy subsidies can promote the overall
innovation performance of high-tech enterprises in central and western China. 2.
Compared with the central region, the policy subsidy has more promoting effect on
the innovation output of high-tech enterprises in the western region; Policy subsidies
can promote the innovation output of high-tech enterprises with better profitability.
Policy subsidiesto non-state-ownedenterprises canimprove theirinnovation
performance. 3. R&D investment plays an intermediary role between the two.
Finally, according to the empirical results, some suggestions are put forward. On
the one hand, the government should increase subsidies to high-tech enterprises in the
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