基于可持续发展视角的财税补贴绩效研究

A Study of the Performance of Fiscal and Tax Subsidies from the Perspective of Sustainable Development

基于可持续发展视角对财税补贴运用产生的经济绩效与社会绩效进行实证分析。实证结果表明:财税补贴资金对提高企业经济绩效并不显著,仅在短期内提高公司的偿债能力与盈利能力,对成长性影响并不明显;社会绩效相对较为显著,即补贴资金有助于企业增加就业和保护环境等社会责任的履行。因此,要创新财税补贴资金的运用方式,细化补贴资金名目与落实方向,加大对补贴资金使用的后续管理和监督等,促进财政补贴绩效的提高。

This paper carries out an empirical analysis of the economic performance and social performance resulted from the application of the fiscal and tax subsidies from the perspective of sustainable development. The result implicates that fiscal and tax subsidies have no significant effect on the improvement of the economic performance of the enterprises, except that they can improve the corporate liquidity and profitability in a short term, without much influence on the corporate growth. While the social performance is relatively significant, that is to say, the fimds of the subsidies are helpful to the enterprises in carrying out their social responsibilities, such as employment increase, environmental protection etc.. Therefore, it is suggested to innovate the use of fiscal and tax subsidies, to detail the items and directions of the subsidy funds, to strengthen the follow-up management and supervision on the funds, and so on, so as to boost the improvement of the performance of the fiscal and tax subsidies.