School of Economics and Management, Taiyuan University of Technology

为探究政策支持对中小企业数字化转型的作用效果,文中构建中小企业与政府的演化博弈模型,运用Matlab数值仿真分析了财政奖补、税费优惠、服务供给3种单一政策及政策组合对政企策略选择的动态影响。研究发现:单一政策支持须达到一定阈值才能有效促进中小企业数字化转型,且在相同支持力度下,财政奖补、税费优惠、服务供给的政策促进效果依次递增;两种政策组合显著加快了中小企业数字化转型的演化速度,其中税费优惠与服务供给的政策组合效果最佳;3种政策组合下,低强度的政策支持促使系统快速稳定于(数字化转型,支持)理想状态,高强度的政策组合反而不利系统演化。结果表明:政府推动中小企业数字化转型应重视扶持政策的激励作用、选择高效的政策组合方案、采取合适的政策支持力度。

To investigate the effect of policy support on the digital transformation of small and mediumsized enterprises( SMEs) , this paper constructs an evolutionary game model between SMEs and thegovernment and uses Matlab numerical simulation to analyze the dynamic influence of three single policies and policy combinations of financial subsidy, tax preference, and service supply on the strategicchoices of SMEs and the government. The study found that: A single policy support must reach a certainthreshold in order to effectively promote the digital transformation of SMEs, and the policy promotioneffect of financial subsidy, tax preference, and service supply increases in the same support intensity.The combination of the two policies significantly accelerates the evolution of SMEs’ digital transformation, with the policy combination of tax preference and service supply having the greatest effect. Underthe three policy combinations, low-intensity policy support can rapidly stabilize the system in the idealstate( digital transformation, support) , whereas high-intensity policy combinations are detrimental tosystem evolution. The results show that the government should pay attention to the incentive role of supporting policies, choose efficient policy combination programs, and adopt appropriate policy support intensity to promote the digital transformation of SMEs.

山西省高质量发展研究课题“产业技术创新联盟在科技成果转化中的作用机制及对策研究”(SXGZL202319);山西省科协重点调研课题“山西省科技工作者总量、产业分布及省内外流动状况调查研究”(KXKT202201)