供给侧改革下地方政府对企业财政性支出的绩效评价——以江苏省常熟市设备投资贴息项目为例  

The Performance Evaluation of Local Fiscal Expenditure on Enterprises under the Supply-side Reform——Take Changshu Equipment Investment Discount Project as an Example

作　　者：唐勇军[1] 王文婷 刁诚诚 Tang Yongjun;Wang Wenting;Diao Chengcheng

机构地区：[1]河海大学商学院 [2]财政部经济建设司

出　　处：《财政研究》2018年第5期46-59,共14页Public Finance Research

基　　金：国家社科基金一般项目<基于流域生态系统管理的自然资源资产负债表编制与应用研究>(15BGL054);国家社科基金重点项目<企业环境资源与价值报告>(14AGL011);教育部人文社会科学研究规划基金一般项目<行业特征对金融加速效应的影响:基于行业企业债务融资的分析与检验>(17YJA630070)的阶段性研究成果

摘　　要：供给侧改革背景下,政府对企业财政性支出为企业发展提供重要保障。本文以江苏省常熟市企业设备投资贴息项目为例,运用三阶段DEA法和DEA-Malmquist指数对事后激励型的政府对企业财政性支出建立了动静态分析结合的绩效评价模型。研究结果表明:环境因素和随机干扰会影响财政支出效率测算,剔除这几类影响后各项效率值发生显著变化;产业间效率值差异显著,呈现"战略性新兴产业>支柱产业>高能耗产业"的格局;Malmquist指数分析发现全要素生产率指数变化依赖技术变化。Under the background of the supply-side reform, the government expenditure on enterprises provides an important guarantee for their development. Taking the enterprise equipment investment discount project of Jiangsu Changshu City as an example, this paper uses the three stage DEA method and DEA-Malmquist index to establish a dynamic and static performance evaluation model for government ex post incentive expenditure. The results show that： Environmental factors and random disturbance will affect the efficiency of fiscal expenditure and efficiency value changes after excluding these effects; Inter industry efficiency is significantly different; Malmquist index analysis shows that the change of total factor productivity depends on technology change.

关 键 词：财政性支出 绩效评价 三阶段DEA法 DEA-MALMQUIST指数 全要素生产率 

分 类 号：F812[经济管理—财政学]