摘要
本文基于2012-2021年的制造业A股上市公司的数据,实证分析财政补贴对制造业高质量发展的影响。研究结果表明,财政补贴可以直接和间接促进制造业高质量发展,并且在不同生命周期和产权性质下具有异质性。
Based on the data of A-share listed companies in the manufacturing industry from 2012 to 2021,this paper empirically analyzes the impact of fiscal subsidies on the high-quality development of the manufacturing industry.The research results show that fiscal subsidies can directly and indirectly promote the high-quality development of the manufacturing industry,and have heterogeneity under different life cycles and property rights.
作者
杨士聪
Shicong Yang(School of Management,University of Shanghai for Science and Technology,Shanghai,200093,China)
关键词
财政补贴
制造业高质量发展
中介效应
异质性分析
Financial Subsidies
High Quality Development of Manufacturing Industry
Mediating Effect
Heterogeneity Analysis
