会计学院知识库

  社会经济发展和生态环境之间的矛盾日益突出，全球各国相继达成保护环境、降低碳排放、实现可持续发展的共识。调整能源利用结构、挖掘新型能源产业、实现生态多样化的原则成为全人类推动经济产业发展的首要目标。近年来随着科技进步和人们环保意识的增强，能源转变不再只是一种理念，越来越多的国家和企业付诸行动致力于新型能源的研发，新能源锂电池产业应运而生。我国政府高度重视新能源锂电池企业的发展，推出财政拨款、税收返还等多种方式扶持该产业的发展。政府补助资金有利于缓解企业流动资金紧张，激发企业创新动力，吸引高新技术人才，助推专利技术产出。然而由于行业“骗补”行为、企业不合理利用、补助发放机制欠缺等现实问题的制约，政府补助对提高企业创新绩效的作用依旧有限，研究政府补助下新能源锂电行业的创新绩效问题亟待完善。

本文首先对我国新能源锂电池行业的政府补助与创新绩效情况进行介绍，选取所获补助金额较多且创新绩效表现良好的宁德时代作为案例研究对象，运用灰色关联分析法对宁德时代政府补助下创新绩效进行指标选取并测算灰色关联度值，最后再从创新投入和创新产出两个维度出发具体分析了政府补助下宁德时代创新绩效情况。发现宁德时代在利用政府补助提高创新绩效方面存在的问题，并提出针对性建议。研究结果表明，政府补助对宁德时代的技术研发投资具有显著的提高作用，但在分配补助时也会出现资源错配，企业的自主研发意识不强等问题。面对竞争如此激烈的新能源锂电池行业，企业要想保持行业龙头，必须进一步提高补助的利用效率，发挥补助优势提升企业核心竞争力，同时政策制定者也应及时调整补助策略，最大程度发挥政府宏观调控作用来扶持企业提升创新绩效。

Due to the contradiction between social and economic development and ecological environment, countries have reached a consensus to protect the environment, reduce carbon emissions and achieve sustainable development. The principle of adjusting energy utilization structure, excavating new energy industry and realizing ecological diversification has become the primary goal of promoting economic industry. In recent years, with the progress of science and technology and the enhancement of people's awareness of environmental protection, energy transformation is no longer just a concept. Our government attaches great importance to the development of new energy lithium battery enterprises, and promotes financial allocation, tax return and other ways to support the development of the industry. The government subsidy funds are beneficial to alleviate the shortage of working capital, stimulate the innovation power of enterprises, attract high-tech talents and boost the output of patented technologies. However, the role of government subsidies in improving the innovation performance of enterprises is still limited due to the constraints of practical problems such as "fraudulent subsidies" in the industry, unreasonable utilization of enterprises, lack of subsidy granting mechanism, etc.

In this paper, the status quo of government subsidy and innovation performance of the new energy lithium battery industry in our country is expounded and analyzed. Then, Ningde Times is selected as the case study object. This paper finds out the problems with using government subsidies to improve innovation performance in the Ningde era, and puts forward some pertinent suggestions. The results show that government subsidy can significantly increase the investment in R&D in Ningde era, but there are some problems such as mismatch of resources and weak awareness of R&D. In the face of such fierce competition in the new energy lithium battery industry, enterprises must further improve the utilization efficiency of subsidies, give play to the advantages of subsidies to enhance the core competitiveness of enterprises. At the same time, policy makers should adjust subsidy strategies in a timely manner and give full play to the role of government macro-control to support enterprises to improve innovation performance.