企业财政补贴效益研究综述与展望

A Review of the Effects of Fiscal Subsidies for Firms and Prospects

面临市场主体之间的信息不对称和企业经济活动外部性导致的"市场失灵"现象,政府这只"看得见的手"发挥着弥补市场缺陷的作用。企业财政补贴就是政府通过转移支付的方式调节经济的常用手段。本文通过梳理企业财政补贴相关的文献,对该领域的研究进行了较为全面的回顾,总结了企业财政补贴在企业绩效、研发创新、出口质量、农业发展等多方面的经济效益,以及企业财政补贴在就业等方面的社会效益。在此基础上,探讨了造成实证研究结果莫衷一是的原因,并提出了未来的研究展望。

Facing the phenomenon of 'market failure' caused by information asymmetry between market participants and externalities of economic activities, the 'visible hand' of the government plays an important role in making up for market defects.Fiscal subsidy is a commonly used supplementary means for economic regulation by government. This paper reviews the relevant literatures of fiscal subsidy for firms and summarizes the economic consequences and social performance of fiscal subsidy, following a discussion of the possible causes of conflicting results of those empirical studies. Finally, this paper puts forward some future research prospects.