供给侧改革导向下产业升级财政政策体系构建及优化

发布时间：2018-04-27 04:17

本文选题：产业财政政策 + 供给管理　；参考：《东岳论丛》2017年05期

【摘要】：在供给侧结构性改革导向下,财政作为国家治理的基础和重要支柱,可通过优化产业转型公共品供给、克服外部性、破解信息不对称、降低产业转型风险的作用机制,对产业转型升级提供重要的支撑、引导与保障作用。近年来,我国产业财政政策在取得一定积极成效的同时,仍然存在着政策集成度不高、财政收支结构不协调、财政补贴规模和范围过大、结构性调控力度不足、财政绩效评价及应用滞后、政策实施效果不明晰等问题。本文通过财政支出与税收的两维层面,运用面板数据模型,对财政政策促进产业升级的的效应进行了定量分析。研究表明,产业结构与地方税收收入和财政支出规模具有显著的正相关关系,且财税政策促进产业转型升级存有区域结构性差异。进一步促进产业升级,应以结构性调控的供给管理思维,构建精准调控型的产业财政支出政策,完善结构性减税导向的产业税收体系,并着力提升产业财政资金绩效管理水平。
[Abstract]:Under the guidance of supply-side structural reform, finance, as the foundation and important pillar of national governance, can overcome the externality, break the information asymmetry and reduce the risk of industrial transformation by optimizing the supply of public goods in industrial transformation. Industrial transformation and upgrading to provide important support, guidance and protection role. In recent years, China's industrial fiscal policy has achieved some positive results, while there is still a low level of policy integration, the financial revenue and expenditure structure is not coordinated, the scale and scope of financial subsidies are too large, and the structural adjustment and control efforts are insufficient. Financial performance evaluation and application lag, policy implementation effect is not clear and so on. In this paper, the effects of fiscal policies on industrial upgrading are quantitatively analyzed by using the panel data model in the two dimensions of fiscal expenditure and taxation. The research shows that the industrial structure has a significant positive correlation with the local tax revenue and fiscal expenditure scale, and there are regional structural differences in the promotion of industrial transformation and upgrading by fiscal and taxation policies. To further promote industrial upgrading, we should take the supply management thinking of structural regulation and control, construct the industry fiscal expenditure policy with precision control, perfect the industrial tax system guided by structural tax reduction, and focus on improving the performance management level of industrial financial funds.
【作者单位】：西北大学经济学院;
【分类号】：F121.3;F812.0

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