摘要
在现有理论分析与假设的基础上,对1985—2010年我国对外直接投资的影响因素进行实证分析,重点考察财税政策的影响,结果表明:改革开放后我国对外直接投资规模的迅速扩大,与我国财税激励政策密切相关,财政政策工具的多样化和优惠覆盖范围的扩大为促进企业对外直接投资提供了制度条件;同时,经济发展、能源消费、出口等因素也在不同程度上影响着对外直接投资,因而,我国目前对外直接投资具有政策驱动型、市场导向型和能源导向型等特征。
On the basis of the existing theoretical and hypothesis analysis, this paper makes empirical analysis about influence factors of China＇s Overseas direct investment （ODI） from 1985 to 2010, and focus on the impact of fiscal and taxation policies. The results show that after the reform and opening up, the rapid expansion of scale of foreign direct investment in China is closely related to the finance and tax incentive policy, the diversification of fiscal policy tools and the expansion of preferential coverage provide system conditions for promoting enterprises/ ODI. At the same time, economic development, energy consumption, export and other variables also affect foreign direct investment in different extent, which confirmed that Chinals current ODI characteristics include the policy driven, market oriented and energy oriented etc.
出处
《河北经贸大学学报》
CSSCI
北大核心
2014年第2期48-53,共6页
Journal of Hebei University of Economics and Business
基金
国家社科基金重大项目(12&ZD047)
关键词
对外直接投资
财税激励
对外投资保险制度
宏观政策
经济发展阶段
出口规模
能源消费总量
经济指标
overseas direct investment
fiscal and taxation incentive
foreign investment insurance system
macro policy
stage of economic development
export scale
total energy consumed
economic indicators
