摘要
本文首先基于2016-2018年12175家企业的线上调查及实地调研,系统评估2016年以来降成本政策的效果,主要从所有制、企业规模、行业、地区四个视角分析企业成本特点及变化趋势。其次,全面分析降成本政策背景、做法与成效。最后对2016年以来的降成本改革给出总体性评价。
Based on the online survey and field investigation of 12175 enterprises from 2016 to 2018,this article comprehensively evaluates the effect of cost reduction policy since 2016,and analyzes the characteristics and changing trend of enterprises’costs from four perspectives,namely ownership,scale,industry and region.Secondly,the paper gives a comprehensive analysis on the cost reduction policy background,practices and results.Finally,the paper provides an overall evaluation of the cost reduction reform since 2016.
出处
《财政研究》
CSSCI
北大核心
2019年第11期3-16,共14页
Public Finance Research
关键词
供给侧
改革
降成本
创新
Supply Side
Reform
Cost Reduction
Innovation