财税扶持政策能否提升大学生创业企业绩效——基于创业资源的中介效应  

Can Fiscal and Taxation Support Policies Improve the Performance of College Students’Entrepreneurial Enterprises:Based on the Intermediary Effect of Entrepreneurial Resources

作　　者：王艳红[1] 杨月君 WANG Yanhong;YANG Yuejun(School of Public Management,Hebei University of Economics and Business,Shijiazhuang,Hebei 050067,China;School of Culture and Communication,Hebei University of Economics and Business,Shijiazhuang,Hebei 050067,China)

机构地区：[1]河北经贸大学公共管理学院,河北石家庄050067 [2]河北经贸大学文化与传播学院,河北石家庄050067

出　　处：《衡水学院学报》2023年第4期37-43,共7页Journal of Hengshui University

基　　金：河北省社会科学发展研究项目(20220505012);河北省高等教育教学改革研究与实践项目阶段性成果(2022GJJG167);河北省高校辅导员领航工作室(云梯网络文化工作室)建设成果。

摘　　要：创业财税扶持政策不仅为企业营造有利环境,而且对新创企业绩效具有重大影响。根据返乡创业企业调查一手数据,采用AMOS软件,利用SEM结构方程模型与链式中介效应模型研究财税扶持政策对大学生创业企业绩效的影响。研究发现,财税扶持政策与企业经营、企业绩效皆呈正向关系,政府扶贫补贴(风险补偿)、创业基金、税收优惠、贷款贴息等政策直接正向影响企业绩效,而产业帮扶、用地优惠、试点等间接正向影响绩效,企业经营存在中介作用。建议从加大财税政策扶持力度、增强财税政策匹配度、提高财税政策实施效率、优化财税政策路径机制等多种策略提升新创企业绩效。Fiscal and taxation support policies for entrepreneurship not only create a powerful environment for enterprises,but also have a significant impact on the performance of new enterprises.Based on the first-hand data of the survey of returning entrepreneurial enterprises,this paper uses AMOS software,SEM structural equation model and chain intermediary effect model to study the influence of fiscal and taxation support policies on the performance of university graduates’entrepreneurial enterprises.Research shows that fiscal and taxation support policies are positively related to enterprise operation and enterprise performance,that government poverty alleviation subsidies(risk compensation),venture funds,tax incentives and loan interest subsidies and other policies directly and positively affect enterprise performance,while industrial assistance,preferential land use and pilot projects indirectly and positively affect performance,and enterprise operation has an intermediary role.It is suggested that the performance of new enterprises can be improved by increasing the support of fiscal and taxation policies,enhancing the matching of fiscal and taxation policies,improving the implementation efficiency of fiscal and taxation policies,and optimizing the path mechanism of fiscal and taxation policies.

关 键 词：大学生 财税扶持政策 创业企业绩效 SEM结构方程 中介效应 

分 类 号：F812.42[经济管理—财政学] F279.2