基于实物期权的个体工商户转型升级决策模型构建——以园林绿化业为例  

Construction of the decision-making model for the transformation and upgrading of individual businesses based on real options:Taking landscaping industry as an example

作　　者：王冲冲[1] 王海芳[2] 孟杨[1] WANG Chong-chong;WANG Hai-fang;MENG Yang(Xinjiang Agricultural Vocational Technical College,Changji831100,Xinjiang,China;Xinjiang University of Finance and Economics,Urumqi830012,China)

机构地区：[1]新疆农业职业技术学院,新疆昌吉831100 [2]新疆财经大学,乌鲁木齐830012

出　　处：《湖北农业科学》2021年第14期156-161,共6页Hubei Agricultural Sciences

基　　金：国家社会科学基金一般项目(16BGL077);新疆维吾尔自治区社会科学基金项目(19BGL107);教育部科技发展中心燕园项目(2019YAA01003)。

摘　　要：个体工商户作为中国市场经济非常重要的组成部分,其运行关乎中国社会经济的发展,近年国家也大力提倡个体工商户转型升级,因此个体工商户的转型升级问题是近年来的研究热点。通过调研,从个体工商户角度出发,在探讨个体工商户转型升级影响因素的基础上,分析个体工商户转型升级的实物期权特性,运用实物期权理论构建个体工商户转型升级决策模型,并以园林绿化行业为例进行验证和应用,结合税收分析得出结论,以期为个体工商户特别是园林绿化行业的个体工商户在考虑自身转型升级问题时提供借鉴。As a very important part of market economy in China,the operation of individual businesses is related to the social and economic development in China.In recent years,the state has also strongly advocated the transformation and upgrading of individual businesses,so the transformation and upgrading problem of individual businesses is a research hotspot in recent years.Through investigation and research,from the perspective of individual businesses,on the basis of discussing the factors affecting the transformation and upgrading of individual businesses,this study analyzed the real option characteristics of individual business,constructed the decision-making model using the real option theory for the transformation and upgrading of individual businesses,took landscaping industry as an example to validate and apply,and come to a conclusion combined with the tax analysis.In order to provide reference for individual businesses,especially in landscaping industry,when considering their own transformation and upgrading problems.

关 键 词：个体工商户 转型升级 税收政策 模型构建 

分 类 号：F272.3[经济管理—企业管理]