西安石油大学学报（社会科学版）2023，Vol.32Issue(6)：17-25,9.
政府补助、税收优惠与投资效率
Government Subsidies,Tax Incentives and Investment Efficiency
王小鹏 1惠禹琴1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
Abstract
Taking Shanghai-Shenzhen A-share new energy listed companies from 2011 to 2021 as re-search samples,this paper studies the impact of government subsidies and tax incentives on the investment effi-ciency of new energy enterprises,and studies the effects of two policies from the perspective of enterprise life cycle.The results show that government subsidies and tax incentives can both promote the improvement of in-vestment efficiency of new energy enterprises.In different life cycle stages,government subsidies and tax incen-tives have different impacts on investment efficiency.For growth-stage enterprises,government subsidies play a stronger role in promoting investment efficiency,but for mature enterprises,tax incentives play a stronger role than government subsidies.Therefore,it is suggested that government departments should adapt to the situation when implementing policies,avoid the"one-size-fits-all"phenomenon,fully consider the development stage of new energy enterprises,and effectively improve the incentive efficiency of fiscal and tax policies for new energy enterprises.关键词
政府补助/税收优惠/投资效率/新能源企业Key words
government subsidies/tax incentives/investment efficiency/new energy enterprises分类
管理科学引用本文复制引用
王小鹏,惠禹琴..政府补助、税收优惠与投资效率[J].西安石油大学学报（社会科学版）,2023,32(6):17-25,9.
