摘要
为探究战略性新兴产业现行财税政策的实施效果,在综述现行的财政投入、财政补贴、政府采购、税收优惠等财税政策的基础上,采用多元回归方法实证检验现行财政政策的实施效果。研究表明我国战略性新兴产业的政府研发资金投入和对固定资产投资的优惠政策代表的产业政策,有效发明专利代表的技术创新能力以及出口交货值都对以产业主营业务收入代表的产业生产能力有显著影响。模型的指标构建和检验过程反映出政策体系中存在不足,政策效果具有滞后性,带动效果亟待增强,因此需要根据现有产业政策的执行效果和企业实践优化调整未来的财政政策。
This paper explores the implementation effectiveness of the fiscal policy in the development ofstrategic emerging industries. Based on the summary of the current financial investment, financial subsidies,government procurement, tax incentives and other fiscal policies, the implementation effectiveness of the current fiscal policy is empirically tested by using multiple regression method. The research shows that the industrial policy(index: Government R D funds investment and the preferential policies for the investment offixed assets), the technological innovation capability(index: the effective invention patent)and the value ofexport delivery significantly influence enterprises' income. In building and testing the model, the researchshows that there are some shortcomings in the present fiscal policy system and the effect of the fiscal policy islagging. Therefore, the effectiveness of the system needs to be enhanced and the fiscal policy readjusted according to its implementation in the future.
出处
《辽宁大学学报(哲学社会科学版)》
2016年第2期58-69,共12页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
关键词
战略性新兴产业
财税政策
多元回归
strategic emerging industries
fiscal policies
multiple regression