基于中小企业的财政支出效益实证分析  

Empirical analysis of fiscal expenditure benefit based on small and medium enterprises

作　　者：王信[1] 李冬梅[1] 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《重庆第二师范学院学报》2015年第5期21-23,174,共3页Journal of Chongqing University of Education

基　　金：安徽省大学生创新创业训练项目(AH201410378314)

摘　　要：通过分析我国中小板块(2004-2014年)共159个财政支出实施方案的数据,基于评价指标体系的"3E"原则,选择中小企业创收率、政府专项基金到位率、政府投融资支出占财政支出比重、中小企业就业率、中小企业专利技术率等五项指标来衡量财政支出效益,使用层次分析法,构建结构模型,利用Matlab2012b软件编程,得到主导财政支出的效益评价因素为中小企业创收率和中小企业专利技术率。因此,提出加大政府对中小企业的财政支出投入,加强政府专项基金及财政投融资管理,构建多层次的财政支出体系,以达到财政支出效益的最大化目标。Based on the '3-E'principle of evaluation index system,this paper analyzes the 159 data on fiscal expenditure implementation plan of China's small and medium-sized enterprises( SMEs) from 2004 to 2014. To establish the benefit structure model of fiscal expenditure,it chooses five indicators to measure the financial expenditure efficiency — the Yield of SMEs Income Creating,the Arrival Rate of the Government Special Funds,the Proportion of the Fiscal Investment and Loan Program to Fiscal Expenditure,Employment Rate of SMEs,and the Yield of SMEs Patent Technique. With the help of analytic hierarchy process and Matlab2012 b programming,it concludes that the dominant fiscal expenditure benefit factors are the Yield of SMEs Income Creating and the Yield of SMEs Patent Technique. Thus,it offers the following recommendations to realize the target of fiscal expenditure benefit maximization: to increase the investment of fiscal expenditure,to strengthen the management of the Government Special Funds and the Fiscal Investment and Loan Program,and to construct a multi-level fiscal expenditure system.

关 键 词：“3E”原则 财政支出效益 中小企业发展 AHP分析模型 

分 类 号：F810.451[经济管理—财政学]