林业经济问题2025，Vol.45Issue(2)：163-170,8.DOI:10.16832/j.cnki.1005-9709.20240575
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
摘要
Abstract
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 im-plementation,increase the operating efficiency,promote the development of agricultural industrialization,and in-crease the farmers'income. ⑵ Methods——In this paper,comprehensive technical efficiency,pure technical efficiency and scale effi-ciency were selected as the explained variables,financial subsidies and tax incentives were selected as the ex-planatory variables,and 9 variables such as company size were selected as the control variables.Based on the da-ta 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 mecha-nism of financial subsidies and tax incentives on the enterprises operating efficiency. ⑶ Results——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%,re-spectively,and the significance decreases after considering the lag.Second,the regression coefficients of tax in-centives 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 cor-relation with comprehensive technical efficiency,pure technical efficiency and scale efficiency,but non-State-owned enterprises are only significant in pure technical efficiency.The financial subsidies of enterprises in eastern China show an insignificant negative correlation with the three efficiencies,while that of enterprises in central and western China show a significant negative correlation with the three efficiencies.From the perspective of tax incentives,the performance level of state-owned enterprises and the full sample enterprises is roughly the same except for the differences in significance.There is a positive correlation between tax incentives and comprehensive technical efficiency and pure technical efficiency. ⑷ Conclusions and Discussions——Based on the above research conclusions,the following policy sug-gestions are put forward:First,optimize the implementation strategy of financial subsidies policies.Formulate different subsidy policies according to different types of enterprises.Make appropriate adjustments to existing poli-cies.Establish a competition mechanism and evaluate enterprises regularly.Strengthen supervision to avoid rent-seeking behaviors.Second,strengthen the implementation effect of preferential tax policies.Formulate different tax policies according to different types of enterprises.Encourageenterprises to increase investment through the guidance of tax policies.Maintain the compatibility and consistency of fiscal and taxation policies with other poli-cies.Increase the publicity of tax policies.Third,deepen the reform of agricultural and forestry enterprises them-selves.Make full use of various supporting policies to optimize the assets structure,constantly explore the man-agement model suitable for its own development,and avoid over-reliance on policies.关键词
农林企业/上市企业/财税政策/DEA-BCC模型/Tobit模型Key words
agricultural and forestry enterprises/listed enterprises/fiscal and taxation policies/DEA-BCC model/Tobit model分类
经济学引用本文复制引用
李尔彬,吴凤,孙延华,杨辉..财税政策对农林上市企业经营技术效率的影响[J].林业经济问题,2025,45(2):163-170,8.基金项目
黑龙江省哲学社会科学研究规划项目(22JYB231) （22JYB231）
