Research On The Impact Of Government Subsidies On R&D Investment Of Software Enterprises

In recent years,global economic competition has become the new normal,and economic development is inseparable from the progress of science and technology.Only continuous research and development innovation can enhance our economic strength and competitiveness of the world.The software industry,as the industry that bears the major innovation work of the country,is the most important subject.Zhongguancun is the high-tech industry center of China,the national independent innovation demonstration area,and the r&d(research and development)leader in Beijing and even the whole country.Since the initial stage of innovation and development is mainly in the investment stage,enterprises achieve greater returns only when the research and development results are converted into benefits.However,in the process of research and development,enterprises are faced with many problems such as innovation failure,long development time and shortage of funds,etc.These problems become obstacles for enterprises to carry out innovative r&d activities.Therefore,it is very important for the government to increase the enthusiasm of enterprises to invest in r&d.The achievements of enterprise innovation and development not only provide core competitiveness for the development of enterprises,but also increase the comprehensive competitiveness of the country,which is of great significance for the development of a country's innovation strategy.The purpose of this paper is to make a deep research on the Zhongguancun software industry enterprises,in order to provide the theory and practice of how can the government subsidies real investment in innovation efficiency for the country and local government.This paper is divided into five parts,the specific contents are:The first part of the paper is introduction.In recent years,In recent years,the party and the central government attach importance to r&d innovation.The part introduces the research background,research significance,research content,research methods,as well as explains the possible innovations of this paper.The second part of this paper includes related concepts definition and literature review.Firstly,the part combines with the latest edition of the accounting standards for the concept of government subsidies and expounds in detail the concept of corporate r&d input.Secondly,by reading through domestic and foreign literature,the effect of government subsidy to the enterprises' r&d can be classified into three categories: incentive effect,extrusion effect and nonlinear relationship.This part summarizes the viewpoints of scholars,which lay a solid foundation for the research of this paper.The third part analyzes the status quo of government subsidy and r&d investment of Zhongguancun software enterprises.Through the analysis of the financial data of Zhongguancun software enterprises,we try to understand the status quo of government subsidies to the r&d investment of software enterprises.The fourth part is case analysis,in which we select Yonyou enterprise of Zhongguancun software industry.Through the annual report data of the enterprise,we try to find out the influence of government subsidy on r&d investment,the reasons for government subsidy and the impact of government subsidy on r&d investment.The fifth part includes conclusions and suggestions.Through the above series of studies,we draw conclusions and try to make recommendations for the government and enterprises.The following conclusions are drawn from the above analysis: 1.Government subsidy has a certain incentive effect to the r&d investment of Zhongguancun software industry enterprises.2.The incentive effect of government subsidy is not obvious for enterprises with awareness of r&d.3.The information disclosure method of government subsidy and r&d expense of enterprises is not standard.