政府补贴对企业成长性的影响——以光伏企业为例

Influence of Governments' Subsidies on Enterprises' Growing——Taking Photovoltaic Enterprises as an Example

光伏产业作为战略性新兴产业,在其发展的二十多年间,获得了政府的大力支持,取得了惊人的成绩,但是,随着光伏产业发展的日益成熟,产业发展中出现了许多问题。作为政府政策带动型的产业,政府作用对产业发展的影响非常重要,所以研究政府干预对光伏产业的影响具有重要的现实意义。文章选取2007—2015年的光伏上市企业为样本,实证分析了直接补贴和税收优惠对光伏企业成长性的影响,得出以下结论:直接补贴和税收优惠对光伏企业的成长性都有正向的促进作用。

Photovoltaic industry,as a new strategic industry,obtains much support from the governments.It is a government-leading-style industry and governments'function is of great practical importance for its development.Choosing listed photovoltaic companies during 2007-2015 as samples,this paper makes an empirical analysis on influence of the direct subsidies and the tax preference on growing of photovoltaic enterprises,which shows the direct subsidies and the tax preference promote their growth.