摘要本文首先参照国内学者,针对新能源汽车所涉及的一系列国家财政补贴政策，以及当前时期新能源汽车的实际发展现状，进行更深层次的细致研究，针对现今国家在此方面出台的相关政策进行梳理。基于技术创新和政府干预理论，对国家财政补贴对新能源汽车企业研发投资的影响机理做进一步的分析。然后对比亚迪股份有限公司这家新能源汽车行业的代表性企业进行案例分析，从比亚迪新能源汽车的财政补贴现状即补贴原因、补贴方式及规模入手，深入到比亚迪汽车的研发投资现状；通过纵向比较财政补贴前后比亚迪新能源汽车在研发投入经费上的变动，结合财政补贴和研发投入二者的发展趋势一致性，实证分析财税补贴政策对其研发投资行为的重要影响。最后得出，新能源财政补贴政策对企业研发投资行为的存在激励作用，并对新能源财政补贴政策的调整提出建议。关键词： 财政补贴政策 研发投资 新能源汽车Abstract This paper first refers to the domestic scholars' research on the financial subsidy policy for new energy vehicles and the development of new energy automobile industry, and sorts out the relevant regulations and adjustments of the financial subsidy policy for the development of new energy vehicles in China in recent years. Based on the theory of technological innovation and government intervention, this paper further analyzes the impact mechanism of state financial subsidies on R&D investment of new energy auto companies. Then, a case study of BYD Co., Ltd., a representative enterprise of the new energy automobile industry, is carried out from the current situation of subsidies, subsidies and scale of BYD's new energy vehicles, and deep into the R&D investment status of BYD Auto; Comparing the changes in R&D investment of BYD new energy vehicles before and after financial subsidies, combined with the development trend of financial subsidies and R&D investment, empirical analysis of the important impact of fiscal and tax subsidy policies on their R&D investment behavior....
