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Based on the panel data of listed companies in China’s new energy automobile industry from 2015 to 2019, an empirical test of the impact of government direct and indirect subsidies on corporate innovation performance is studied, and the mediating role of corporate innovation input is studied. The research results show that direct government subsidies have a positive impact on the innovation performance and investment of enterprises, and indirect government subsidies have a positive impact on the innovation performance and investment of enterprises. At the same time, corporate innovation investment plays an intermediary role in government subsidies and innovation performance. On the basis of the above conclusions, it provides a reference for the government to evaluate the effect of subsidies and adjust subsidy policies.

iop conference series. earth and environmental science

Analysis of the Impact of Fiscal Policy on the Innovation Performance of New Energy Vehicle Companies-An Empirical Analysis Based on Panel Data of Listed Companies