我国新能源汽车政府扶持补贴政策探析

发布时间：2018-04-28 03:15

本文选题：新能源汽车 + 政府补贴　；参考：《北京交通大学》2017年硕士论文

【摘要】：日益紧张的资源约束和日益严重的环境约束影响下,以资源和环境友好型的新能源产业为代表的资源战略性新兴产业逐渐成为各国产业布局的重点。其中,加快培育新能源汽车产业成为缓解气候变化、环境污染、能源短缺等压力的有效途径。新能源汽车可以解决我们时代最重要的三个挑战:使用非传统燃油的清洁能源作为动力而减少温室气体排放;减少传统且不可再生资源的消耗,进而有助于减少对进口石油依赖;实现运输能源多样化。但是新能源汽车的研发和生产成本很高,对于投资于新能源汽车的汽车生产商来说,新能源汽车的技术门槛高,且因为与传统燃油汽车的业务模式相异而需要巨大的资金投入来更新生产线。基于此产生的新能源汽车的生产成本完全由汽车生产商承担,但是产生的收益由全社会共享,因此完全竞争市场环境下,市场机制难以推动新能源汽车产业的发展,导致市场失灵的现象出现。当前情况下,以补贴为代表的政府扶持政策将推动新能源汽车产业的稳步发展。2016年9月起,在国家审计署对新能源汽车扶持补贴政策实施专项审计之后,财政部曝光新能源汽车企业“骗补”典型案例。针对政府专项补贴资金的滥用,考虑政府审计发现的“骗补”现象的发生,从政策设计及政策执行两个方面分析现有新能源汽车政府扶持补贴政策的实施效果。并在此基础上,从“骗补”现象的行为和手段出发,对“骗补”现象进行初步判定,深入剖析“骗补”产生的原因,对我国新能源汽车政府扶持补贴政策中存在的专项补贴资金易被滥用的关键风险点进行系统地梳理,以便从杜绝“骗补”行为、完善政府补贴政策、加强监管等方面提出相关建议。针对补贴量化,首次提出新能源汽车政府扶持补贴政策量化模型,为现有政府补贴政策从合理收紧补贴金额、合理确定补贴退出时间等角度对新能源汽车的专项扶持补贴政策提出建议。针对补贴监督、审计,从政府监督和政府审计角度提出建议。
[Abstract]:Under the influence of the increasingly tight resource constraints and the increasingly serious environmental constraints, the resource and environment-friendly new energy industry, represented by the new resource strategic emerging industry, has gradually become the focus of the industrial layout of various countries. Among them, speeding up the cultivation of new energy automobile industry has become an effective way to alleviate the pressure of climate change, environmental pollution and energy shortage. New energy vehicles can address three of the most important challenges of our time: reducing greenhouse gas emissions by using clean energy powered by unconventional fuels; and reducing the consumption of traditional and non-renewable resources. In turn, it helps to reduce dependence on imported oil and diversify transport energy. But the R & D and production costs of new energy vehicles are very high. For automobile manufacturers investing in new energy vehicles, the technical threshold for new energy vehicles is high. And because it is different from the traditional fuel car business model, it needs huge investment to update the production line. Based on this, the production cost of new energy vehicles is entirely borne by the automobile manufacturers, but the benefits generated are shared by the whole society. Therefore, under the completely competitive market environment, the market mechanism is difficult to promote the development of the new energy automobile industry. Causes the market to fail the phenomenon to appear. In the current situation, the government support policy represented by subsidies will promote the steady development of the new energy automobile industry. Since September 2016, after the National Audit Office has implemented a special audit of the subsidies policy for new energy vehicles, Ministry of Finance exposure of new energy automobile enterprises, "fraud compensation" typical cases. In view of the misuse of the special subsidy funds of the government, this paper considers the occurrence of the phenomenon of "deception and compensation" found by the government audit, and analyzes the effect of the existing government support subsidy policy on the new energy vehicles from the two aspects of policy design and policy implementation. On this basis, starting from the behavior and means of the phenomenon of "deception and compensation", this paper makes a preliminary judgment on the phenomenon of "deception and compensation", and deeply analyzes the causes of the phenomenon of "deception and compensation". This paper systematically combs the key risk points of the misuse of special subsidy funds in the government support subsidy policy for new energy vehicles, in order to put an end to the "deception and compensation" behavior and perfect the government subsidy policy. Strengthen supervision and other aspects to put forward relevant recommendations. Aiming at the subsidy quantification, the paper puts forward the quantitative model of the government support subsidy policy for the new energy automobile for the first time, which can tighten the subsidy amount reasonably for the existing government subsidy policy. This paper puts forward some suggestions on the special support subsidy policy of new energy vehicles from the angle of reasonable determination of subsidy withdrawal time. For subsidy supervision, audit, from the point of view of government supervision and government audit put forward recommendations.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45;F426.471;F239.4

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