资本形成理论和测度方法

发布时间：2018-06-07 11:50

本文选题：投资 + 利率　；参考：《中国社会科学院研究生院》2000年博士论文

【摘要】： 资本形成理论及其测度方法是经济学领域的重要问题，也是具有挑战性和存在许多争论的课题，本文以马克思主义的扩大再生产理论为基础，从经济代理人的行为出发，主要从实证分析的角度，在宏观和微观两个层次上，对由储蓄到投资到资本形成及经济增长的规律和内在经济联系进行了研究，对资本形成的测度方法也进行了系统的探索。本文首先系统归纳了马克思和西方经济学家在资本形成理论和测度方法方面的历史沿革，总结了改革开放以来我国理论界在生产率和资本理论方面的进展，提出了发展资本理论和建立资本市场的重要性以及资本形成在经济发展中的重要作用。其次，本文分析了储蓄投资转化机制，主要从个人效用最大化，企业利润最大化，以及国家公共政策出发研究资本形成的来源，如居民储蓄、企业储蓄、政府储蓄以及资金流入和流出，以及这些储蓄如何转化为投资，如居民投资、企业投资和政府投资等，同时分析了金融体系在储蓄投资转化中的中介作用。研究结果表明，我国在八十年代，政府是主要的储蓄者和投资者，而在九十年代，企业成为主要的储蓄者和投资者，居民是主要的储蓄盈余单位，企业是主要的储蓄短缺单位，因而只有建立健全的市场取向的金融体系才是保证我国储蓄有效转化为投资的保证机制。接着，在第四章和第五章，分别从微观和宏观的角度研究了资本形成机制，在微观方面，将资本预算方法也就是技术经济评价方法与现代企业理论结合起来，得出净现值法是资本预算最恰当的方，并提出了决定企业投资需求的因素；在宏观方面，研究固定资产总投资是如何决定的，以及资本形成与经济增长、技术进步之间的关系。在第五章，主要讨论资本形成的测度方法，如永续盘存法，资本使用成本法，预期收入法等，具体说明资本财富价值，资本折旧率，资本租赁价格，资本投入指数的计量问题，以及资本形成方法在国民收入核算、金融市场等方面的应用。最后，本文分析了我国的投融资政策，资本市场改革的成就以及存在的问题，并就投融体制的改革提出了相应的政策建议，如实现利率的市场化；放宽民营银行的准入限制；建立规范的税收体系；实行金融实名制，建立个人信用的基础；保护私人财产，建立和完善产权交易市场等。本文所追求的的重点在于努力使资本形成理论和测度方法在微观与宏观上统一起来，并将资本形成的测度与金融市场和产品市场上的交易活动结合起来，将技术经济评价方法与现代企业理论结合起来，归纳和提出资本形成测度方面的系统的一致的方法。当然，本文的许多内容还有待发展，还需要进行许多后续的研究工作加以充实和提高，例如实证地分析我国企业的投资行为特别是上市公司的投资行为，利用测度方法建立数据库，研制经济模型，，并进行政策模拟分析，从而得出优化政策设计等。
[Abstract]:The theory of capital formation and its measurement are important issues in the field of economics. They are also challenging and controversial.
On the basis of Marx's theory of extended reproduction, this paper starts from the behavior of economic agents.
From the perspective of empirical analysis, from macro level and micro level, from savings to investment to capital formation and economic growth, two levels of economic growth are discussed.
The law and internal economic relations are studied, and the measurement method of capital formation is also systematically explored.
Firstly, this paper systematically summarizes the historical development of Marx and Western economists in capital formation theory and measurement methods.
This paper summarizes the progress of China's theoretical circle in terms of productivity and capital theory since the reform and opening up, and puts forward the development of capital theory.
The importance of establishing capital market and the important role of capital formation in economic development.
The investment and transformation mechanism is mainly based on the maximization of personal utility, the maximization of corporate profits and the national public policy.
The sources of capital formation are household savings, corporate savings, government savings, capital inflows and outflows, and these savings.
How to transform into investment, such as resident investment, enterprise investment and government investment, and at the same time, analyze the financial system in saving investment.
The results show that in 80s, the government was the main saver and investor.
In 90s, enterprises became the main savers and investors. Residents were the main saving surplus units, and enterprises were the main ones.
Therefore, only the establishment of a sound market oriented financial system is the guarantee of effective conversion of savings into China.
The guarantee mechanism of investment. Next, in the fourth and fifth chapters, we study the capital formation machine from the micro and macro perspectives.
In the microscopic aspect, we combine the capital budgeting method, that is, the techno economic evaluation method and the modern enterprise theory.
The net present value method is the most appropriate way of capital budgeting, and puts forward the factors that determine the investment needs of enterprises.
The relationship between capital formation and economic growth and technological progress is discussed.
The five chapter mainly discusses the measurement methods of capital formation, such as perpetual inventory method, capital cost method, expected revenue method, etc.
It specifies the measurement of capital wealth value, capital depreciation rate, capital lease price, capital input index, and capital.
This method is applied in national income accounting, financial market and so on. Finally, this article analyzes China's investment and financing policy.
Strategy, the achievements and problems of capital market reform, and put forward corresponding policy suggestions on the reform of investment and financing system.
If we want to achieve the marketization of interest rates, we should relax the access restrictions of private banks, establish a standardized tax system, and implement financial real name system.
Establish the foundation of personal credit; protect private property; establish and perfect property rights trading market.
The focus of this article is to make efforts to integrate capital formation theory and measurement methods on the micro and macro level.
Combining the measurement of capital formation with the trading activities in the financial market and product market, the technical and economic evaluation methods are put forward.
In combination with modern enterprise theory, a systematic and consistent approach to the measurement of capital formation is introduced and summarized.
Much of the content remains to be developed, and many follow-up studies are needed to enrich and enhance it.
The investment behavior of Chinese enterprises, especially the investment behavior of listed companies, is analyzed.
Economic model, and policy simulation analysis, so as to optimize policy design.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：博士
【学位授予年份】：2000
【分类号】：F014.3

【引证文献】