财税政策对装备制造业转型升级的影响分析

发布时间：2018-05-02 05:57

本文选题：转型升级 + 财税政策　；参考：《山西师范大学》2017年硕士论文

【摘要】：装备制造业作为我国工业和经济发展的核心,在经济发展中具有重要地位。“十二五”期间,我国装备制造业产值规模已经超过20万亿元,占全球1/3,稳居世界首位。我国已成为装备制造大国,但是产业大而不强,面临着诸多问题,如生产方式粗放、资源消耗大、产出效率低、产品附加值低、产业产能过剩、生态环境压力上行等。面对这些问题,为了保持装备制造业可持续发展,我国装备制造业转型升级势在必行。装备制造业的转型升级离不开政府部门的推动和支持。充分发挥财税政策的核心作用,深化企业转型升级,已经成为一个重要的课题。本文对我国装备制造上市企业的转型升级水平进行测度,并在此基础上重点探讨了财税政策对企业转型升级的支持作用,进而提出一系列的政策建议。首先,简要回顾了企业转型升级和财税支持政策的相关理论,在对国内外相关研究进行梳理的基础上,构建了企业转型升级的测度指标体系,分别从创新投入、创新生产、创新管理、创新产出、经营能力、盈利能力共6个层次。同时,利用层次分析法和熵权法对指标的综合权重进行测度,选取了190个装备制造业上市公司作为研究样本,利用建立的指标体系和综合评价方法对装备制造企业转型升级的发展现状进行综合评价。结果发现,装备制造企业转型升级在2010-2015年期间状况并不乐观,呈下降趋势。其次,以企业转型升级综合发展指数作为被解释变量,以财政补贴和税费返还2个指标作为解释变量,以企业规模、人力资源、环境变化作为控制变量,利用面板数据实证了我国财税政策对装备制造业转型升级的影响。结果显示:实证分析结果是稳健的;财政补贴无法促进装备制造业转型升级;税费返还与装备制造业转型升级具有显著的正相关关系;企业规模与装备制造业转型升级不存在显著关系;人力资源、环境变化都与装备制造业转型升级具有显著的正相关关系。最后,结合实证分析,分别从财税政策与企业自身两个方面提出了支持装备制造业转型升级的对策建议。
[Abstract]:As the core of China's industrial and economic development, the equipment manufacturing industry plays an important role in economic development. During the 12th Five-Year Plan, the output value of China's equipment manufacturing industry has exceeded 20 trillion yuan, accounting for one-third of the world, ranking first in the world. China has become a big equipment manufacturing country, but the industry is large but not strong, and it faces many problems, such as extensive production mode, large consumption of resources, low output efficiency, low added value of products, overcapacity of industry, uplink of ecological environment pressure, and so on. Faced with these problems, in order to maintain the sustainable development of equipment manufacturing industry, the transformation and upgrading of China's equipment manufacturing industry is imperative. The transformation and upgrading of equipment manufacturing industry can not be separated from the promotion and support of government departments. It has become an important subject to give full play to the central role of fiscal and taxation policies and deepen the transformation and upgrading of enterprises. This paper measures the level of transformation and upgrading of listed enterprises of equipment manufacturing in China, and on this basis, discusses the supporting role of fiscal and taxation policies on the transformation and upgrading of enterprises, and puts forward a series of policy recommendations. First of all, this paper briefly reviews the relevant theories of enterprise transformation and tax support policy, on the basis of combing the relevant research at home and abroad, constructs the measurement index system of enterprise transformation and upgrading, respectively from innovation input, innovation production. Innovative management, innovative output, business ability, profitability, a total of 6 levels. At the same time, using AHP and entropy weight method to measure the comprehensive weight of the index, 190 listed equipment manufacturing companies are selected as the research samples. By using the established index system and comprehensive evaluation method, the present situation of equipment manufacturing enterprises' transformation and upgrading is comprehensively evaluated. The results show that the equipment manufacturing enterprise transformation and upgrading in 2010-2015 is not optimistic, a downward trend. Secondly, the comprehensive development index of enterprise transformation and upgrading is taken as the explanatory variable, the financial subsidy and tax return are taken as the explanatory variables, and the enterprise scale, human resources and environment change are taken as the control variables. Panel data are used to demonstrate the impact of fiscal and taxation policies on the transformation and upgrading of equipment manufacturing industry. The results show that: the empirical analysis results are steady, the financial subsidies can not promote the equipment manufacturing industry transformation and upgrading, the return of taxes and fees has a significant positive correlation with the equipment manufacturing industry transformation and upgrading; There is no significant relationship between enterprise size and equipment manufacturing industry transformation and upgrading, while human resources and environment change have significant positive correlation with equipment manufacturing industry transformation and upgrading. Finally, combined with the empirical analysis, this paper puts forward the countermeasures and suggestions to support the transformation and upgrading of the equipment manufacturing industry from the two aspects of fiscal and taxation policy and enterprises themselves.
【学位授予单位】：山西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F812.42;F406.7

【参考文献】