基于协整模型的财政税收工具对汽车产业技术创新绩效的影响研究  

The effect of a co-integration model-based fiscal tax tool to the technical innovation performance of automobile industry

作　　者：高旋[1] 

机构地区：[1]陕西交通职业技术学院汽车工程学院,陕西西安710018

出　　处：《机械设计与制造工程》2017年第12期76-78,共3页Machine Design and Manufacturing Engineering

摘　　要：以汽车产业发展的财政和税收资金支持与汽车产业技术创新能力为研究变量,应用计量经济学协整理论分析方法对财政和税收资金支持与汽车产业技术创新能力之间的长期稳定关系进行检验,并建立二者的计量分析模型。通过研究发现,汽车产业财政税收激励是汽车产业技术创新能力提升的原因,二者存在长期稳定关系,随着汽车产业财政税收激励程度的提高,汽车产业的技术创新能力产生正向影响。提出通过财政税收激励的方式促进汽车产业技术创新能力的提高,应建立市场消费导向的财政补贴对象机制、通过引导基金形式实现财政资金杠杆效应、通过行政管理观念转化推动产业集聚发展。Taking the development of the automobile industry financial and tax financial support and the automobile industry technological innovation ability as an object,it uses econometric co-integration analysis method to build the long-term and stable relationship between the fiscal and taxation support funds,analyzes the automobile industry technological innovation capability,and establishes the two econometric analysis models.The study finds that the automobile industry is the cause of fiscal and tax incentives to promote the technology innovation ability of the automobile industry,there is a long-term stable relationship between these models along with the automobile industry financial and tax incentive to raise the level of the positive impact of automobile industry technological innovation capability.It proposes that the fiscal and tax incentives can promote technological innovation ability of automobile industry,increase financial subsidies object mechanism,and the administrative concept transformation provide the financial support for small and medium-sized enterprises of automobile industry.

关 键 词：财政税收激励 汽车产业 技术创新 协整理论 对策研究 

分 类 号：F812[经济管理—财政学]