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本文以我国农、林、牧、渔业上市公司2007—2012年面板数据为研究样本,采用个体随机效应模型,验证其研发投入、实际所得税率与其风险、业绩的相关关系。通过实证检验,本文得出我国农业上市公司研发投入尚未对业绩产生正面影响,反而呈现出微弱的负面影响效应;企业研发投入力度与破产风险呈显著正相关关系;现阶段因税收优惠政策所导致的税负减免对于农业企业研发投入的激励仍未达到预期效果等结论,为科技兴农与研发优惠相关政策的实施提供一定理论素材与有益参考。
In this paper, the panel data of China’s agriculture, forestry, animal husbandry and fishery listed companies from 2007 to 2012 are taken as the research samples. The individual random effects model is used to verify the relationship between R & D investment, actual income tax rate and its risk and performance. Through empirical test, this paper concludes that R & D investment of agricultural listed companies in our country has not had a positive impact on performance, but shows a weak negative effect; R & D investment has a significant positive correlation with bankruptcy risk; at this stage due to preferential tax policies Tax incentives for R & D investment in agricultural enterprises have not yet reached the expected results and other conclusions, and provide some theoretical and beneficial reference for the implementation of policies related to agriculture through science and technology and R & D incentives.