我国制造业企业政府补贴异质性分析  

Analysis on Heterogeneity of Government Subsidies in China’s Manufacturing Enterprises

作　　者：范寒冰[1,2] 徐承宇 Fan Hanbing;Xu Chengyu(Institute of Quality Development Strategy;Hubei Provincial Collaborative Innovation Center for Macro Quality Management,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学质量发展战略研究院,武汉430072 [2]武汉大学宏观质量管理湖北省协同创新中心,武汉430072

出　　处：《统计与决策》2018年第20期171-174,共4页Statistics & Decision

基　　金：教育部哲学社会科学研究重大课题攻关项目(15JZD023);国家科技支撑计划课题(2015BAH27F01)

摘　　要：文章基于“中国企业-劳动力匹配调查”的实证调查结果，分析了我国制造业企业获取政府补贴的异质性差异。结果发现，国有企业比民营企业和外资企业获得了更多的补贴；亏损企业比非亏损企业获得了更多的政府补贴，特别是亏损的国有企业获得了更多的补贴资源；大企业获得了更多的直接收入补贴和税收减免式补贴；不同行业、区域间政府补贴的广度、力度和补贴方式都存在较大的差异。Based on the empirical findings of the Chinese Corporation-Labor Match Survey, this paper analyses the heteroge- neity of Chinese manufacturing enterprises＂ access to government subsidies. The results show that state-owned enterprises re- ceive more subsidies than private enterprises and foreign enterprises; loss-making enterprises receive more government subsidies than non-loss-making enterprises, and especially, the loss-making state-owned enterprises obtain even more subsidy resources; large scale enterprises receive more direct revenue subsidies and tax relief subsidies; the range, intensity and mode of govern- ment subsidy vary greatly among different industries and regions.

关 键 词：补贴 制造业 企业-劳动力匹配调查 公平机制 

分 类 号：F812.2[经济管理—财政学]