I 摘要 经济全球化背景下，创新是企业维持可持续竞争优势的关键驱动力，也是国家 经济增长的重要源泉。国家通过研发补贴、税收优惠等形式的政府补贴激发企业创 新动力，提升企业全球竞争优势。然而，当前大量实践表明，政府补贴对不同企业 的激励效果存在显著差异。所有权和国际化扩张作为经济全球化背景下中国企业 的典型特征，必然会对其中的差异产生重要影响，而当前的研究往往将它们隔离分 析，缺乏对其联合效应的关注。 解决上述问题的关键在于进一步厘清全球竞争环境下，所有权和国际化程度 对政府补贴与创新绩效关系的影响，以及不同国际化程度下这种影响关系的变化。 因此，本文从同构的视角探索了国际化和所有权对政府补贴与创新绩效关系的动 态影响机制。本文以沪深A股1165家高技术制造企业与汽车制造业2011 -2015年 4343个运营数据为研究对象，通过Spss22.0与Stata12.0软件对样本数据进行了统 计分析、相关性分析和回归分析。同时，为了最大程度避免内生性对研究结果的干 扰，本文还引入两个工具变量，运用2SLS的方法对模型进行了稳健性检验。 实证检验结果发现：（1）政府补贴对企业创新绩效有正向促进作用；（2）相比 国有企业，政府补贴对民营企业创新绩效的促进作用较大；（3）随着国际化程度提 高，政府补贴对企业创新绩效的促进作用加强；（4）所有权对政府补贴和企业创新 绩效的关系受到国际化程度的联合影响；当国际化程度低时，政府补贴对民营企业 创新绩效的促进作用更大；当国际化程度高时，政府补贴对国有企业与民营企业的 激励作用缩小差距。结论表明：企业在国际化过程中通过同构行为，可以有效减缓 国有企业的所有权内部管理劣势，从而促进政府补贴对企业技术创新绩效的影响。 本文的研究从同构的视角揭示了企业国际化扩张对补偿所有权内部管理劣势的积 极影响，也为新兴市场补贴政策制定者以及企业管理者的技术创新战略实践提供 了决策依据。 关键词：政府补贴，创新绩效，所有权，国际化，同构 ABSTRACT II ABSTRACT Under the background of economic globalization, innovation is the key factor to driver the enterprises to maintain sustainable competitive advantage, and also is an important source of national economic growth. The state stimulates the innovation power of enterprises through government subsidies in the form of research and development subsidies and tax incentives, and these actions enhance the global competitive advantage of enterprises. However, a large number of current practices shows that there are significant differences in the incentive effects of government subsidies for different enterprises. Ownership and international expansion as the typical characteristics of Chinese enterprises under the background of economic globalization will inevitably have an important impact on above differences. However, Current research often analysis them isolate from each other and lacks attention to their integrated effects. The key to solving the problems is to further clarify the impact of ownership and internationalization on the relationship between government subsidies and innovation performance in the global competitive environment, and pay more attention to the changes in this relationship under different degrees of internationalization. Therefore, this paper explores the dynamic impact mechanism of internationalization and ownership on the relationship between government subsidies and innovation performance from the perspective of isomorphism. This paper takes 4343 operational data from 2011 to 2015 of 1165 high-tech manufacturing enterprises in Shanghai and Shenzhen A shares listed companies as the research object. In this paper, statistical analysis, correlation analysis and regression analysis of sample data were performed by Spss22.0 and Stata12.0 software. At the same time, in order to avoid the endogenous interference to the research results to the greatest extent, this paper also introduces two instrumental variables, and uses the 2SLS method to test the robustness of the model. The empirical results show that: (1) government subsidy has a positive effect on innovation performance of enterprises; (2) compared with state-owned enterprises, government subsidy has a greater effect on innovation performance of private enterprises; (3) with the increase of internationalization, the role of government subsidy in promoting innovation performance of enterprises is strengthened; (4) The ownership's effect on the relationship between government subsidies and corporate innovation performance is ABSTRACT III affected by the degree of internationalization. when the degree of internationalization is low, the role of government subsidies in promoting innovation performance of private enterprises is greater; when the degree of internationalization is high, the incentive role of government subsidies in state-owned enterprises and private enterprises narrows the gap. The conclusion shows that the isomorphism behavior can effectively compensate the ownership disadvantage of state-owned enterprises in the process of internationalization, thus promoting the impact of government subsidies on technological innovation performance of enterprises. From the perspective of isomorphism, this paper reveals the positive impact of enterprise internationalization expansion on compensating ownership weakness, and also provides decision-making basis for emerging market subsidy policy makers and business managers in technological innovation strategy practice. Keywords: government subsidies, innovation performance, state-owned enterprises, internationalization degree, isomorphism 目 录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1 研究背景 ........................................................................................................... 1 1.2 问题提出及研究意义 ....................................................................................... 2 1.2.1 问题提出 ................................................................................................ 2 1.2.2 研究意义 ................................................................................................ 3 1.3 研究方法 ........................................................................................................... 4 1.4 研究结构安排 ................................................................................................... 5 1.5 研究创新点 ....................................................................................................... 6 第二章 理论回顾与研究评述 ........................................................................................ 8 2.1 政府补贴与企业创新绩效的相关研究 ........................................................... 8 2.1.1 政府补贴的内涵 .................................................................................... 8 2.1.2 企业创新绩效的内涵与测量指标 ........................................................ 8 2.1.3 政府补贴与企业创新绩效 .................................................................... 9 2.2 企业所有权的相关研究 ................................................................................. 10 2.2.1 企业所有权的内涵 .............................................................................. 10 2.2.2 政府补贴、所有权与企业创新绩效 .................................................. 12 2.3 企业国际化的相关研究 ................................................................................. 13 2.3.1 企业国际化的内涵与测量指标 .......................................................... 13 2.3.2 政府补贴、国际化与企业创新绩效 .................................................. 14 2.4 同构的相关研究 ............................................................................................. 16 2.4.1 同构的内涵 .......................................................................................... 16 2.4.2 同构与合法性 ...................................................................................... 17 2.5 研究评述 ......................................................................................................... 17 第三章 理论模型构建与研究假设 .............................................................................. 19 3.1 研究模型构建 ............................................................................