税收优惠对异质性企业供给要素质量与生产率间关系的影响——基于中国制造业上市公司PSM分组  

Impact of Preferential Tax Policy on Correlation between Supply Factor Character and TFP of Heterogeneous Enterprises:Based on PSM on China Manufactured Listed Company

作　　者：李雪冬[1,2] 江可申 史嵘[2] Li Xuedong;Jiang Keshen;Shi Rong(College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 210000,China;Business School,Suzhou University of Science and Technology,Suzhou 215031,China)

机构地区：[1]南京航空航天大学经济与管理学院,南京210000 [2]苏州科技大学商学院,苏州215031

出　　处：《技术经济》2018年第9期56-64,共9页Journal of Technology Economics

基　　金：江苏省教育厅人文社会科学基金"双约束下江苏省产业结构升级评价研究--基于生产率提升基础"(2016SJD630116)

摘　　要：为考察企业供给要素质量对生产率的影响,采用PSM方法对制造业上市公司中高新技术企业的税收优惠政策的优惠组与控制组进行分类,采用面板数据回归分析、门槛研究方法对两组要素供给质量与生产率的关系进行了对比分析,确定了供给要素的门槛值。结果表明:大部分异质性企业控制组的劳动质量、资本劳动比对生产率的影响程度小于优惠组,资本质量的影响大于优惠组;异质性企业在不同供给要素条件下是否存在门槛及门槛对系数的影响存在差异;在资本要素投入门槛条件下,民营企业在两个门槛之内为正,在门槛之外为负,国有企业则恰好相反;资本密集型企业在三个门槛之内均显著为正,技术密集型企业在第一和第二门槛之间的影响为负,门槛之外为正。This paper classifies high-tech listed companies into control group and preferential group by PSM methods,and compares the influence of supply factor on TFP in different groups,and gets the threshold of supply factor.The results show as follows:under the capital threshold,the coefficient is positive between two thresholds and negative out the thresholds in private companies while the coefficient of state-owned companies is opposite;the coefficient of capital-intensive companies is positive,and is negative between two thresholds of tech-intensive companies while positive out the thresholds.

关 键 词：高新技术企业 供给质量 全要素生产率 

分 类 号：F420[经济管理—产业经济]