财税政策对农林上市企业经营技术效率的影响  

The Impact of Fiscal and Taxation Policies on the Operating Efficiency of the Listed Agricultural and Forestry Enterprises

作　　者：李尔彬[1] 吴凤 孙延华[2] 杨辉 LI Erbin;WU Feng;SUN Yanhua;YANG Hui(College of Economics and Management,Northeast Forestry University,Harbin 150040,China;School of Finance and Public Administration,Harbin University of Commerce,Harbin 150028,China;China Longjiang Forest Industry Group Co.,LTD,Harbin 150001,China)

机构地区：[1]东北林业大学经济管理学院,哈尔滨150040 [2]哈尔滨商业大学财政与公共管理学院,哈尔滨150028 [3]中国龙江森林工业集团有限公司,哈尔滨150001

出　　处：《林业经济问题》2025年第2期163-170,共8页Issues of Forestry Economics

基　　金：黑龙江省哲学社会科学研究规划项目(22JYB231)。

摘　　要：收集整理33家农林类A股上市企业2013-2022年的经营数据,运用数据包络分析法(DEA-BCC)与Tobit模型,分析财税优惠政策对农林类上市企业经营效率的影响。结果表明:税收优惠对农林类上市企业的整体经营效率有显著正向影响,优于财政补贴的政策效应;税收优惠政策对中西部地区企业综合技术效率、纯技术效率、规模效率均有显著正向影响,对东部地区企业规模效率有显著正向影响。建议优化财政补贴政策的实施策略,强化税收优惠政策的实施效果,深化农林企业自身改革。⑴Background——Agricultural and forestry enterprises are important forces for China’s rural revitalization and agricultural and rural modernization.China has implemented relevant financial subsidies and tax incentives for agricultural and forestry enterprises.In-depth research on the impact of financial subsidies and tax incentives on the operating efficiency of listed agricultural and forestry enterprises is helpful to improve the effect of policy implementation,increase the operating efficiency,promote the development of agricultural industrialization,and increase the farmers’income.⑵Methods——In this paper,comprehensive technical efficiency,pure technical efficiency and scale efficiency were selected as the explained variables,financial subsidies and tax incentives were selected as the explanatory variables,and 9 variables such as company size were selected as the control variables.Based on the data of 33 A-shareagricultural and forestry listed enterprises from 2013 to 2022,the DEA-BCC model was used to calculate the scale efficiencyand technical efficiency,and the Tobit model was used to explore the impact mechanism of financial subsidies and tax incentives on the enterprises operating efficiency.⑶Results——First,the regression coefficients of financial subsidies on comprehensive technical efficiency and pure technical efficiency are-0.0094 and-0.0118,which are significant at the level of 10%and 5%,respectively,and the significance decreases after considering the lag.Second,the regression coefficients of tax incentives on comprehensive technical efficiency and scale efficiency are 0.1874 and 0.1368 respectively,which are significantat the level of 1%,and that on pure technical efficiency is 0.0863,which is significantat the level of 10%.Third,the financial subsidies of enterprises with different property rights have a significant negative correlation with comprehensive technical efficiency,pure technical efficiency and scale efficiency,but non-State-owned enterprises are only significant in

关 键 词：农林企业 上市企业 财税政策 DEA-BCC模型 TOBIT模型 

分 类 号：F324.5[经济管理—产业经济]