商业研究

商业研究

• 商经理论 • 上一篇    下一篇

装备制造业与生产性服务业互动融合财政政策有效性研究

张昊1,2,徐建中2,刘晶磊1   

  1. （1.哈尔滨理工大学 经济与管理学院，哈尔滨 150080; 2.哈尔滨工程大学 经济管理学院，哈尔滨 150001）
  • 收稿日期:2020-01-06 出版日期:2020-04-10
  • 作者简介:张昊（1986-），男，黑龙江黑河人，哈尔滨理工大学经济与管理学院讲师，管理学博士，研究方向：产业经济；徐建中（1959-），男，河北丰润人，哈尔滨工程大学经济管理学院教授，博士生导师，管理学博士，研究方向：技术创新；刘晶磊（1994-），女，黑龙江佳木斯人，哈尔滨理工大学经济与管理学院博士研究生，研究方向：产业经济。
  • 基金资助:
    国家自然科学基金项目，项目编号：71373061；黑龙江省社会科学基金青年项目，项目编号：19GLC164，19JYC122；黑龙江省博士后面上资助项目，项目编号：LBH-Z19012，LBH-Z19011。

Research on the Effectiveness of Fiscal Policy for the Interaction and Integration of Equipment Manufacturing Industry and Producer Service

ZHANG Hao1,2,XU Jian-zhong2,LIU Jing-lei1   

  1. (1.School of Economics and Management, Harbin University of Science and Technology, Harbin 150080, China;2.School of Economics and Management,Harbin Engineering University, Harbin 150001,China)
  • Received:2020-01-06 Online:2020-04-10

摘要： 装备制造业与生产性服务业互动融合发展是提升产业创新能力、向产业价值链高端攀升的重要途径。本文基于我国2009-2017年数据，运用系统动力学对装备制造业与生产性服务业互动融合财政政策有效性进行了仿真研究，结果表明现有财政政策的有效性存在异质性：降低企业所得税税率对两产业互动融合起阻碍作用，政府投资型支出政策的有效性较小，现阶段政府科技投入政策无效，而政府教育支出政策对于两产业互动融合的促进作用最为明显。上述结论对相关财政政策优化有参考价值。

关键词: 装备制造业, 生产性服务业, 互动融合, 财政政策

Abstract: The interactive and integrated development of equipment manufacturing industry and producer service is an important way to enhance the industrial innovation ability and climb to the high end of the industrial value chain.Based on the data of 2009-2017 in China, this paper uses system dynamics to simulate the effectiveness of the financial policy of the interaction and integration of equipment manufacturing industry and producer service. The results show that the effectiveness of the existing financial policy has heterogeneity；the reduction of enterprise income tax rate hinders the integration of the two industries,the effectiveness of government investment expenditure policy is relatively small, at present, the government′s science and technology investment policy is invalid, while the government′s education expenditure policy plays the most significant role in promoting the integration of the two industries. The above conclusions have reference value for the optimization of relevant financial policies.

Key words: equipment manufacturing industry, producer service, interactive integration, financial policy