资本折旧政策对投资影响的区域差异研究——以基础工业行业为例  

Regional Differences of Capital Depreciation Policy Impact on Investment:A Case Study of Basic Industry

作　　者：黄志斌[1] 郑滔[2] 李绍华[3] 

机构地区：[1]合肥工业大学两型社会建设研究中心,安徽合肥230009 [2]合肥工业大学经济学院,安徽合肥230009 [3]中国人民银行合肥中心支行会计财务处,安徽合肥230000

出　　处：《审计与经济研究》2014年第2期58-66,共9页Journal of Audit & Economics

基　　金：国家社会科学基金重大招标项目(08&ZD043)

摘　　要：从国际经验来看,发达国家大多曾经使用折旧政策来促进产业发展,但我国目前尚未充分利用。将折旧率引入新古典投资模型,考察加速折旧这一间接税收优惠政策对投资的影响,结果发现:在基础工业部门,折旧率的提高能够促进投资,且折旧率对投资的边际效应递减;政府对投资活动的干预加大了投资对折旧率的敏感性。进一步的考察发现,区域间折旧率对投资的影响存在差异,具体表现为东部最小,中部次之,西部最大。From the international experience, most of the developed countries have used the depreciation policy to promote in- dustrial development, but China has not yet taken full advantage of this. The article introduced the depreciation rate to the ne- oclassical investment model to examine the impact of the accelerated depreciation method on investment. The results show that the increase of the depreciation rate in basic industry sector does promote investment, and the marginal effect diminishes; gov- ernment intervention in investment activities increases the sensitivity of investment to depreciation rate. Further research found that the impact of depreciation rate is a kind of regional difference ： lowest in the Eastern, the next the Central, and highest in the Western. The conclusion is defined that the government can give a certain degree of tilt to the depreciation policy of the central and western regions, so that they can adopt the accelerated depreciation method to promote the development of basic in- dustries.

关 键 词：资本折旧政策 基础工业 加速折旧 政府干预 资本成本 企业投资 固定资产 政策手段 投资行为 

分 类 号：F235.99[经济管理—会计学]