정책수단별 기업 성과 비교 연구 ：R&D 효율성을 중심으로

[Purpose] The government supports various policy instruments measures to strengthen and innovate the capabilities of enterprises. This study aims to empirically classify R&D policy instruments and analyze the impact of policy instruments on corporate performance. This will provide policy implications for R&D support. [Methodology] For companies that responded to the ‘2018 Korean Innovation Survey： Manufacturing Sector’, groups were classified by R&D policy instruments through factor analysis and cluster analysis. R&D efficiency scores were calculated through three－stage DEA. Finally, we analyzed the differences between groups using non－parametric tests. [Findings] Auxiliary support groups and protection support groups were not significant differences in R&D efficiency, but for financial support groups, R&D efficiency scores were lower than the two support groups by 1% and 5% significantly. [Policy Implications] This study presented implications for classifying policy instruments through factor analysis and cluster analysis using survey data. In addition, by revealing the differences in the performance of the enterprise by policy instruments, policy makers were provided with policy implications about the design and implementation of policy instruments for efficient tax utilization.