【摘要】：中西部地區(qū)作為國家重要的能源輸出區(qū)域，資源消耗和環(huán)境污染在全國都比較突出，國家提出在中部和西部地區(qū)建設(shè)“兩型社會”改革試驗區(qū)。在這種背景下，中部和西部地區(qū)進行基礎(chǔ)設(shè)施投資尤其是綠色基礎(chǔ)設(shè)施投資非常必要。而在過去，，基礎(chǔ)設(shè)施行業(yè)通常不對固定資產(chǎn)計提折舊，固定資產(chǎn)在使用過程中逐漸損耗的價值沒有得到及時的補償，沒有計提充分的資金為固定資產(chǎn)的更新進行準(zhǔn)備，不利于固定資產(chǎn)的更新改造和基礎(chǔ)設(shè)施的建設(shè)，科學(xué)合理的基礎(chǔ)設(shè)施固定資產(chǎn)折舊制度對基礎(chǔ)設(shè)施投資具有重要意義。 本文通過資本使用者成本聯(lián)系折舊與基礎(chǔ)設(shè)施投資，進行了理論分析，包括確定基礎(chǔ)設(shè)施投資、綠色基礎(chǔ)設(shè)施投資的概念及種類，得出折舊對資本使用者成本的影響的公式，另外得出了資本使用者成本影響基礎(chǔ)設(shè)施投資的理論模型，使折舊與基礎(chǔ)設(shè)施投資進行理論聯(lián)系，并分析了其他影響基礎(chǔ)設(shè)施投資的因素。同時在理論分析的基礎(chǔ)上用東中西部30個省2001-2011年面板數(shù)據(jù)進行實證分析，得到了基于基礎(chǔ)設(shè)施折舊這一角度的影響基礎(chǔ)設(shè)施投資因素的模型。實證結(jié)果表明：資本使用者成本對人均基礎(chǔ)設(shè)施投資的負(fù)作用是非常顯著的。而根據(jù)資本使用者成本公式計算可知，加速折舊會降低資本使用者成本。因此建議中西部地區(qū)為建設(shè)資源節(jié)約和環(huán)境友好型社會，采取加速折舊，這樣會進一步降低資本使用者成本，進一步促進基礎(chǔ)設(shè)施的投資。尤其兩類綠色基礎(chǔ)設(shè)施行業(yè)公共設(shè)施管理業(yè)及居民服務(wù)和其他服務(wù)業(yè)應(yīng)進行加速折舊。
[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.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.24;F233

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