折旧对基础设施投资作用的研究
发布时间：2018-10-08 15:49
【摘要】：中西部地区作为国家重要的能源输出区域，资源消耗和环境污染在全国都比较突出，国家提出在中部和西部地区建设“两型社会”改革试验区。在这种背景下，中部和西部地区进行基础设施投资尤其是绿色基础设施投资非常必要。而在过去，，基础设施行业通常不对固定资产计提折旧，固定资产在使用过程中逐渐损耗的价值没有得到及时的补偿，没有计提充分的资金为固定资产的更新进行准备，不利于固定资产的更新改造和基础设施的建设，科学合理的基础设施固定资产折旧制度对基础设施投资具有重要意义。 本文通过资本使用者成本联系折旧与基础设施投资，进行了理论分析，包括确定基础设施投资、绿色基础设施投资的概念及种类，得出折旧对资本使用者成本的影响的公式，另外得出了资本使用者成本影响基础设施投资的理论模型，使折旧与基础设施投资进行理论联系，并分析了其他影响基础设施投资的因素。同时在理论分析的基础上用东中西部30个省2001-2011年面板数据进行实证分析，得到了基于基础设施折旧这一角度的影响基础设施投资因素的模型。实证结果表明：资本使用者成本对人均基础设施投资的负作用是非常显著的。而根据资本使用者成本公式计算可知，加速折旧会降低资本使用者成本。因此建议中西部地区为建设资源节约和环境友好型社会，采取加速折旧，这样会进一步降低资本使用者成本，进一步促进基础设施的投资。尤其两类绿色基础设施行业公共设施管理业及居民服务和其他服务业应进行加速折旧。
[Abstract]:As an important energy export region of China, the central and western regions are more prominent in terms of resource consumption and environmental pollution. The state has proposed to build a "two-type society" reform experimental area in the central and western regions. In this context, the central and western areas of infrastructure investment, especially green infrastructure investment is very necessary. In the past, however, the infrastructure industry usually did not take depreciation on fixed assets, and the gradual loss of the value of fixed assets in the course of their use was not compensated in time, and sufficient funds were not provided for the renewal of fixed assets. It is unfavorable to the renewal and transformation of fixed assets and the construction of infrastructure facilities. Therefore, a scientific and reasonable depreciation system of fixed assets plays an important role in infrastructure investment. This paper makes a theoretical analysis on the relationship between capital user cost and depreciation and infrastructure investment, including determining the concept and types of infrastructure investment and green infrastructure investment, and obtains the formula of the effect of depreciation on the cost of capital user. In addition, the theoretical model of capital user cost influencing infrastructure investment is obtained, which makes depreciation and infrastructure investment carry out theoretical connection, and analyzes other factors that affect infrastructure investment. At the same time, based on the theoretical analysis, using the panel data from 2001 to 2011 in 30 provinces in the east, west and west of China, a model of influencing factors on infrastructure investment based on the perspective of infrastructure depreciation is obtained. The empirical results show that the negative effect of capital user cost on per capita infrastructure investment is very significant. According to the formula of capital user cost, accelerated depreciation will reduce the cost of capital user. Therefore, it is suggested that in order to build a resource-saving and environment-friendly society, the central and western regions should adopt accelerated depreciation, which will further reduce the cost of capital users and further promote investment in infrastructure. In particular, two types of green infrastructure industries, public facilities management and residential services and other services should be accelerated depreciation.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F233
本文编号：2257342
[Abstract]:As an important energy export region of China, the central and western regions are more prominent in terms of resource consumption and environmental pollution. The state has proposed to build a "two-type society" reform experimental area in the central and western regions. In this context, the central and western areas of infrastructure investment, especially green infrastructure investment is very necessary. In the past, however, the infrastructure industry usually did not take depreciation on fixed assets, and the gradual loss of the value of fixed assets in the course of their use was not compensated in time, and sufficient funds were not provided for the renewal of fixed assets. It is unfavorable to the renewal and transformation of fixed assets and the construction of infrastructure facilities. Therefore, a scientific and reasonable depreciation system of fixed assets plays an important role in infrastructure investment. This paper makes a theoretical analysis on the relationship between capital user cost and depreciation and infrastructure investment, including determining the concept and types of infrastructure investment and green infrastructure investment, and obtains the formula of the effect of depreciation on the cost of capital user. In addition, the theoretical model of capital user cost influencing infrastructure investment is obtained, which makes depreciation and infrastructure investment carry out theoretical connection, and analyzes other factors that affect infrastructure investment. At the same time, based on the theoretical analysis, using the panel data from 2001 to 2011 in 30 provinces in the east, west and west of China, a model of influencing factors on infrastructure investment based on the perspective of infrastructure depreciation is obtained. The empirical results show that the negative effect of capital user cost on per capita infrastructure investment is very significant. According to the formula of capital user cost, accelerated depreciation will reduce the cost of capital user. Therefore, it is suggested that in order to build a resource-saving and environment-friendly society, the central and western regions should adopt accelerated depreciation, which will further reduce the cost of capital users and further promote investment in infrastructure. In particular, two types of green infrastructure industries, public facilities management and residential services and other services should be accelerated depreciation.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.24;F233
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相关期刊论文 前2条
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2 马拴友;税收优惠与投资的实证分析——兼论促进我国投资的税收政策选择[J];税务研究;2001年10期
本文编号：2257342
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