实体经济 “降成本” 效果评价

The Cost Reduction Effect Evaluation of Substantial Economy in China

实体经济“降成本”效果如何值得评估。本文使用我国A股制造业上市企业数据,对我国实体经济过去十年的中间消耗成本水平、人工成本水平、融资成本水平、税负成本水平和其他成本水平及其变化趋势进行了评估,发现在2010年至2015年期间,我国实体经济成本结构趋于恶化,人工成本、融资成本、税负成本均出现了上升趋势。2015年国家出台“降成本”政策之后到2019年底,实体经济成本结构获得明显改善,税负成本、融资成本出现下降,人工成本、其他成本上升势头得到遏制。本文的主要贡献是提出了新的企业成本结构评价指标体系,并从企业成本各投入要素的角度测量了我国制造业企业过去十年期间成本结构的变化,对“降成本”政策效果进行了评估,为后续深入研究各生产要素成本降低或上升的原因在度量方法和成本结构的科学描述两个方面开辟了新的研究空间。

The effect of cost reduction in the substantial economy is worth evaluating.Using the data of A-share manufacturing listed enterprises,this paper evaluates the level of intermediate consumption cost,labor cost,financing cost,tax bearing cost and other costs of China's substantial economy in the past ten years and their change trend.It is found that the cost structure tends to deteriorate from 2010 to 2015,with the upward trend of labor costs,financing costs and tax burdens.After the implementation of cost reduction policy in 2015,the cost structure of substantial economy has been significantly improved by the end of 2019,the tax burden and financing cost have decreased,the rising trend of labor cost and other costs has been curbed.The main contribution of this paper is to put forward a new evaluation index system of enterprise cost structure,measure the change of cost structure of manufacturing enterprises in China in the past ten years,and evaluate the effect of cost reduction policy from the perspective of enterprise input factors,so as to scientifically describe the measurement method and cost structure,open up a new research space for the following in-depth study on the causes of cost reduction or increase of production factors.