| Since 2020,the COVID-19 epidemic has been spread all over the world.enterprises facing difficulties in operation,and the downward pressure on the macro economy continuously increasing.Reducing the cost of taxes and fees of enterprises.and decreasing the burden of enterprises have become the most important measures to maintain the normal state of economic fundamentals.Especially for small and medium-sized manufacturing enterprises,making technological innovation has become one of the efficient ways to get out of the development dilemma and achieve rapid development,and it is also an inevitable requirement for the transformation and upgrading of macroeconomic structure.Social insurance payment,as a rigidexpenditure in the daily operation of enterprises,how to impactthe development of technological innovation activities of enterprises is the main problem need to be solved in this paper.This paper introduces the relevant background,research status,main concepts and basic theories,business development process and status quo of enterprise social insurance payment and technological innovation of manufacturing SMEsin details.and carries out two basic relationship research hypotheses and three heterogeneity research hypotheses.The basic relationship assumptions include two aspects:social insurance premium and enterprise technological innovation,social insurance premium and enterprise cash flow resources;The heterogeneity hypothesis includes three aspects:property rights characteristics,high-tech characteristics and economic region characteristics.In terms of data sample selection,5784 panel business data of 482 manufacturing SMEs from 2010 to 2021 are selected to construct a multiple linear regression model.There are three explanatory variables:total number of technology patents,number of invention patents and number of non invention patents.Finally,it summarizes the research situation of the full text,puts forward four policy implications,and looks forward to the business trend and research mode of social insurance payment and technological innovation of manufacturing SMEs in the future.The main conclusions of this paper includes:firstly,there is a negative correlation between social insurance payment and technological innovation of small and medium-sized manufacturing enterprises.The partial regression coefficients of the total number of patent applications,the number of invention patents and the non invention patents are-1.801,-1.256 and-1.602 respectively,and the extrusion effect of the total number of patents should be the largest;Secondly,the social security payment of enterprises leads to the increasing expenditure of labor costs,which reducing the cash flow resources on scale and quantity of enterprises and crowding out technology research and development funds.The empirical results show that the partial regression coefficient of social insurance payment on enterprise cash flow resources is-0.087.Third,the inhibitory effect of the social security contribution rate on the innovation of small and medium-sized manufacturing enterprises is heterogeneous in the nature of property rights,technical characteristics and economic regions.The non-state-owned enterprises were more inhibited,and the partial regression coefficients of the total number of patents,the number of invention patents and the number of non invention patents were-2.503,-2.248 and-2.233;The total number of patent applications and non invention patents of non high-tech enterprises are more strongly inhibited,with partial regression coefficients of-1.901 and-1.837;Fourth,enterprises in the central and western regions are more inhibited.The corresponding partial regression coefficients of the total number of patent applications.the number of invention patents and the number of non invention patents are-2.346.2.437 and-2.367. |
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