本文選題：轉(zhuǎn)型升級 + 財稅政策　； 參考：《山西師范大學(xué)》2017年碩士論文

【摘要】：裝備制造業(yè)作為我國工業(yè)和經(jīng)濟發(fā)展的核心,在經(jīng)濟發(fā)展中具有重要地位。“十二五”期間,我國裝備制造業(yè)產(chǎn)值規(guī)模已經(jīng)超過20萬億元,占全球1/3,穩(wěn)居世界首位。我國已成為裝備制造大國,但是產(chǎn)業(yè)大而不強,面臨著諸多問題,如生產(chǎn)方式粗放、資源消耗大、產(chǎn)出效率低、產(chǎn)品附加值低、產(chǎn)業(yè)產(chǎn)能過剩、生態(tài)環(huán)境壓力上行等。面對這些問題,為了保持裝備制造業(yè)可持續(xù)發(fā)展,我國裝備制造業(yè)轉(zhuǎn)型升級勢在必行。裝備制造業(yè)的轉(zhuǎn)型升級離不開政府部門的推動和支持。充分發(fā)揮財稅政策的核心作用,深化企業(yè)轉(zhuǎn)型升級,已經(jīng)成為一個重要的課題。本文對我國裝備制造上市企業(yè)的轉(zhuǎn)型升級水平進行測度,并在此基礎(chǔ)上重點探討了財稅政策對企業(yè)轉(zhuǎn)型升級的支持作用,進而提出一系列的政策建議。首先,簡要回顧了企業(yè)轉(zhuǎn)型升級和財稅支持政策的相關(guān)理論,在對國內(nèi)外相關(guān)研究進行梳理的基礎(chǔ)上,構(gòu)建了企業(yè)轉(zhuǎn)型升級的測度指標(biāo)體系,分別從創(chuàng)新投入、創(chuàng)新生產(chǎn)、創(chuàng)新管理、創(chuàng)新產(chǎn)出、經(jīng)營能力、盈利能力共6個層次。同時,利用層次分析法和熵權(quán)法對指標(biāo)的綜合權(quán)重進行測度,選取了190個裝備制造業(yè)上市公司作為研究樣本,利用建立的指標(biāo)體系和綜合評價方法對裝備制造企業(yè)轉(zhuǎn)型升級的發(fā)展現(xiàn)狀進行綜合評價。結(jié)果發(fā)現(xiàn),裝備制造企業(yè)轉(zhuǎn)型升級在2010-2015年期間狀況并不樂觀,呈下降趨勢。其次,以企業(yè)轉(zhuǎn)型升級綜合發(fā)展指數(shù)作為被解釋變量,以財政補貼和稅費返還2個指標(biāo)作為解釋變量,以企業(yè)規(guī)模、人力資源、環(huán)境變化作為控制變量,利用面板數(shù)據(jù)實證了我國財稅政策對裝備制造業(yè)轉(zhuǎn)型升級的影響。結(jié)果顯示:實證分析結(jié)果是穩(wěn)健的;財政補貼無法促進裝備制造業(yè)轉(zhuǎn)型升級;稅費返還與裝備制造業(yè)轉(zhuǎn)型升級具有顯著的正相關(guān)關(guān)系;企業(yè)規(guī)模與裝備制造業(yè)轉(zhuǎn)型升級不存在顯著關(guān)系;人力資源、環(huán)境變化都與裝備制造業(yè)轉(zhuǎn)型升級具有顯著的正相關(guān)關(guān)系。最后,結(jié)合實證分析,分別從財稅政策與企業(yè)自身兩個方面提出了支持裝備制造業(yè)轉(zhuǎn)型升級的對策建議。
[Abstract]:As the core of China's industrial and economic development, the equipment manufacturing industry plays an important role in economic development. During the 12th Five-Year Plan, the output value of China's equipment manufacturing industry has exceeded 20 trillion yuan, accounting for one-third of the world, ranking first in the world. China has become a big equipment manufacturing country, but the industry is large but not strong, and it faces many problems, such as extensive production mode, large consumption of resources, low output efficiency, low added value of products, overcapacity of industry, uplink of ecological environment pressure, and so on. Faced with these problems, in order to maintain the sustainable development of equipment manufacturing industry, the transformation and upgrading of China's equipment manufacturing industry is imperative. The transformation and upgrading of equipment manufacturing industry can not be separated from the promotion and support of government departments. It has become an important subject to give full play to the central role of fiscal and taxation policies and deepen the transformation and upgrading of enterprises. This paper measures the level of transformation and upgrading of listed enterprises of equipment manufacturing in China, and on this basis, discusses the supporting role of fiscal and taxation policies on the transformation and upgrading of enterprises, and puts forward a series of policy recommendations. First of all, this paper briefly reviews the relevant theories of enterprise transformation and tax support policy, on the basis of combing the relevant research at home and abroad, constructs the measurement index system of enterprise transformation and upgrading, respectively from innovation input, innovation production. Innovative management, innovative output, business ability, profitability, a total of 6 levels. At the same time, using AHP and entropy weight method to measure the comprehensive weight of the index, 190 listed equipment manufacturing companies are selected as the research samples. By using the established index system and comprehensive evaluation method, the present situation of equipment manufacturing enterprises' transformation and upgrading is comprehensively evaluated. The results show that the equipment manufacturing enterprise transformation and upgrading in 2010-2015 is not optimistic, a downward trend. Secondly, the comprehensive development index of enterprise transformation and upgrading is taken as the explanatory variable, the financial subsidy and tax return are taken as the explanatory variables, and the enterprise scale, human resources and environment change are taken as the control variables. Panel data are used to demonstrate the impact of fiscal and taxation policies on the transformation and upgrading of equipment manufacturing industry. The results show that: the empirical analysis results are steady, the financial subsidies can not promote the equipment manufacturing industry transformation and upgrading, the return of taxes and fees has a significant positive correlation with the equipment manufacturing industry transformation and upgrading; There is no significant relationship between enterprise size and equipment manufacturing industry transformation and upgrading, while human resources and environment change have significant positive correlation with equipment manufacturing industry transformation and upgrading. Finally, combined with the empirical analysis, this paper puts forward the countermeasures and suggestions to support the transformation and upgrading of the equipment manufacturing industry from the two aspects of fiscal and taxation policy and enterprises themselves.
【學(xué)位授予單位】：山西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426;F812.42;F406.7

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