财税政策与企业投资优化行为分析

发布时间：2018-08-01 09:39

【摘要】：本文从财税政策角度探讨企业投资优化问题,解释为什么需要财税政策,以及如何通过财税政策变化影响企业投资行为,从而推动实体经济发展。在市场失灵条件下,财税政策是影响企业投资的一个重要经济变量,不可忽视。由于新古典经济学假设市场完全,物质和人力资源可以充分流动,所以很少看到固定资本或者沉淀成本对企业投资的影响。从财税政策角度探讨企业优化投资,一方面更加符合企业投资行为,将新古典投资理论作为特例,拓展了理论研究领域;另一方面,运用资本使用者成本理论,为促进企业投资提供了重要指导原则,关键在于实行优惠的财税政策,目的是减少物质资本和人力资本投资的沉淀程度,有助于企业投资和实体经济的发展。
[Abstract]:This paper discusses the optimization of enterprise investment from the point of view of fiscal and taxation policy, explains why fiscal and taxation policies are needed, and how to influence enterprise's investment behavior through the change of fiscal and taxation policies, so as to promote the development of real economy. Under the condition of market failure, fiscal and taxation policy is an important economic variable which can not be ignored. Because the neoclassical economics assumes that the market is complete and the material and human resources can flow fully, the influence of fixed capital or precipitated cost on firm investment is seldom seen. On the one hand, it is more in line with the investment behavior of the enterprise to explore the investment optimization of enterprises from the perspective of fiscal and taxation policy, and the neoclassical investment theory is taken as a special case to expand the research field of the theory; on the other hand, the theory of capital user cost is used. It provides an important guiding principle for promoting enterprise investment. The key lies in the implementation of preferential fiscal and taxation policies. The purpose of this policy is to reduce the precipitating degree of material and human capital investment and to contribute to the development of enterprise investment and real economy.
【作者单位】：吉林大学中国国有经济研究中心;
【基金】：教育部人文社科重点研究基地重大项目“中国国有企业发展混合所有制研究”(16JJD790020) 吉林大学青年学术领袖项目“国有企业治理结构的路径依赖及其超越”(2015FRLX09)
【分类号】：F275;F812.0

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