跨国公司撤出中国的动因分析——基于跨国公司经营的视角  

An Analysis of the Causes of MNE's Divestment in China——From the Perspective of MNE's Performance

作　　者：刘振林[1] 李任[1] 

机构地区：[1]江西财经大学国际经贸学院,江西南昌330013

出　　处：《经济经纬》2016年第2期54-59,共6页Economic Survey

基　　金：国家社会科学基金项目(15BJY111)

摘　　要：笔者通过对1998年~2013年的外商直接投资流量及跨国公司经营状况的分析,从跨国公司自身的经营视角分析了影响跨国公司撤出中国的因素。结果发现：跨国公司的盈利能力、债务情况、工资支出和税收支出是影响跨国公司撤资与否的重要因素。随着自身债务、工资支出和税收支出的不断增长,跨国公司从东道国撤资的可能性不断增加;跨国公司盈利能力的改善会减小其撤资的可能性。This paper analyzes the causes of divestment from the perspective of MNEs＇ performances by the data that is from 1998-2013 and Chinese Industrial Enterprises Database from 2006. The results show that MNEs＇ debts,payrolls and tax expenditures are positively related to the likelihood of divestment,while the MNEs＇ profits are negatively related to the likelihood that foreign investments are divested. From this paper we could make the conclusion that the MNEs＇ performance is an important factor that affects MNEs＇ divestments in China.

关 键 词：跨国公司撤资 投资收益汇回 税收政策 债务情况 

分 类 号：F415.2[经济管理—产业经济]