摘要
在现有研究文献的基础上,本文建立了一个研究模型,分析财政固定资产投资、财政科技投资和税收等财政政策对于装备制造业产出的影响。研究结果表明,近十年来,财政固定资产投资对装备制造业发展有显著的正效应,税收的增加有明显的抑制作用,财政科技投资的短期效应不明显,紧缩性税收的政策效应相对高于其它扩张性财政政策。建议进一步实施对装备制造业的财政扶持政策,特别是增加财政科技投资规模,实施定向减税政策,增强产业的内生增长动力,提升市场竞争力。
The study establishs a research model based on the document we have got, in order to analyze whether the fiscal policies can affect the equipment manufacturing. The study indicate that the investment of financial fixed assets had distinct effect in the last ten years, and the increase of revenue restrained the development of the Industry, and the investment of financial R＆D had weak effect. The policy effect of revenue is stronger than the other fiscal policies. The study suggests that We shouldinsist on carrying out the fiscal policies, and increaseing the scale of the fiscal R＆D investment, and trying to put reducing revenue into effect. So that to enhance the endogenous growth of the industry and promote the market competitive power.
出处
《财经问题研究》
CSSCI
北大核心
2015年第7期86-91,共6页
Research On Financial and Economic Issues
关键词
财政政策
装备制造业
市场竞争力
fiscal policy
equipment manufacturing
market competitive power
