战略性新兴产业发展的财政逻辑

发布时间：2018-08-13 10:14

【摘要】：中国发展战略性新兴产业的历史意义在于抢占新工业革命的先机和新一轮经济发展的制高点,力争在激烈的国际竞争中占据一席之地。战略性新兴产业正处在孕育期和准备期,中国政府对其发展前瞻性地制定了各项规划和布局。为鼓励企业创新,财政部门积极发挥其职能作用,加大资金扶持力度,强力支持战略性新兴产业的创新活动。在各级政府推出补贴政策的背后是政府的行为体制在发挥作用,发展战略性新兴产业是一项举国工程,中国的公共政策决策主体是一个高度集权的系统,财政分权的制度设计使得各级政府与产业之间的关系有着独特之处,同时,财政政策在国民经济中的传导机制对于战略性新兴产业的发展至关重要。本文的选题意义在于理解财政补贴和财政分权制度在战略性新兴产业发展中的作用,梳理财政政策的传导路径,理清战略性新兴产业发展的财政逻辑,为确保市场机制的有效发挥和财政政策的正确运用提供政策建议。本文对战略性新兴产业发展的财政逻辑分析主要从三个方面入手,首先,评估财政补贴对战略性新兴产业的研发激励,其次,理顺财政分权制度对产业发展的影响逻辑和传导机制,最后,明确政府的财政政策如何通过国民经济各部门对战略性新兴产业产生影响。本文的核心内容分为三个部分,分别为第三章,第四章和第五章。第三章就财政补贴对企业研发产出激励效果不确定的谜题进行解读。提升产业创新水平是发展战略性新兴产业的核心目标,政府为支持企业创新提供了大量的财政支持,但是,企业的创新产出是否因此而受到激励仍然有待研究。通过借鉴内生性沉没成本理论,设计企业的研发性沉没成本模型,研究发现财政补贴对企业的研发激励会受到补贴的持续性与否和企业研发性沉没成本的影响。如果补贴是持续性政策,该补贴不会对企业创新活动产生有效激励,而当补贴是临时性政策时,则会激励企业进行创新活动。在考虑企业研发性沉没成本存在差异的情况下,财政补贴的影响并非一致。在使用自体抽样法检验政府创新补贴对具有不同研发性沉没成本企业的激励效果时,发现了显著的组间差异。在战略性新兴产业中,临时性财政补贴对企业创新总产出有显著积极影响,在对专利类型细分之后,临时补贴显著促进了发明专利和实用新型专利等实质创新产出的增加。对研发性沉没成本低的企业,财政补贴与企业创新产出之间呈显著正相关,而对研发性沉没成本高的企业,财政补贴的效果不显著。在财政分权的制度下,中国发展战略性新兴产业有着独特的逻辑链条,各级财政部门针对战略性新兴产业所推出的补贴政策同样受到财政分权的制度影响。本文第四章从财政分权的角度梳理出财政补贴行为以及政府促进产业发展作用的传导机制与行动逻辑。第一,受财政自主度的影响,地方政府能够为发展战略性新兴产业提供的政策空间存在差异。财政自主度越高的地方政府,对上级政府的议价能力越强,从而能够充分根据地方情况制定各项支持政策；相反,自主度较低的地方政府,其政策空间受到专项转移支付的限制,可实现的政策自主空间受到限制。对战略性新兴产业而言,具备较高财政自主度的地方政府拥有较高的政策自主能力,能够为产业发展提供更高的财政补贴和税收优惠,起到直接刺激的作用。第二,财政分权的制度安排对地方技术设施、教育等公共品的供给方面的影响存在显著的地方政府偏好差异。在财政压力之下,为了吸引外来投资促进经济增长,地方政府会调整公共品的支出结构,以优先确保政府运转和基础设施建设。对于财政自主度较低的地区,地方政府更加倚重传统产业,从而对战略性新兴产业所需要的人才培养、技术保障等服务性建设投入不足。第三,地方政府依据当地的经济结构,对新兴产业的重视程度存在差异。由于各地经济发展水平、要素配置等存在差距,对中央的号召在落实上也会大不相同。与战略性新兴产业发展较快的地区相比,欠发展地区由于在经济发展的压力,财政资源的配置往往偏重传统产业,对战略性新兴产业的发展心有余而力不足。通过第四章的研究发现,财政政策的作用不仅仅受到财政分权制度的限制,还会受到当地经济发展状况的制约,对于不同的地区,财政自主度的提高对产业发展会出现完全相反的结果。各级政府在制定财政政策时,需要考虑财政政策的外力作用对整个经济体的干预效果,在国民经济各部门以及战略性新兴产业之间的传导路径,这对于科学制定财政政策至关重要。据此,本文第五章对战略性新兴产业发展中财政政策的传导路径进行分析,使用社会核算矩阵的方法对经济体结构特征进行描述。在对中国战略性新兴产业的发展状况进行分析后发现,各级政策财政政策的大力支持产生两个重要的影响。首先,在战略性新兴产业中出现产能过剩的趋势,出现打着发展战略性新兴产业的名号,为发展而发展的政绩工程。其次,战略性新兴产业开始出现集聚区域。发挥财政政策在战略性新兴产业成长过程中的有利影响,需要利用当地的资源禀赋状况,对其进行合理规划和布局。为解决产能过剩问题,以及为战略性新兴产业的集聚发展提供政策建议,本文第五章对国民经济各部门进行乘数分解和路径分析,对财政政策的作用机理进行研究。在对传导路径进行分解之后,结果显示三次产业对战略性新兴产业的传导作用不尽相同,100个单位的外生补贴注入到第二产业所产生的影响不及第一产业和第三产业。这对中国发展战略性新兴产业是一个十分有意义的观察。首先,要重视第一产业在发展具备战略性新兴产业中的基础性作用,其主要表现在于,第一产业对提高居民收入能够产生巨大的拉动作用,有利于培养战略性新兴产业的市场需求；中国的第一产业在技术效率和技术进步方面存在着巨大的缺口,需要发展生物、高端装备等新兴产业以满足第一产业的升级需求；第一产业是重要的原材料供给部门,对战略性新兴产业的发展具有稳定供给的重要地位。其次,要提高第二产业的拉动作用,中国经济增长的动力产业仍然是第二产业,其发展潜力十分巨大,这对于提升中国工业的国际分工地位,以及战略性新兴产业自身的发展都具有重要意义。地方政府需要注意的是,发展战略性新兴产业并不是一项专注于该产业本身的工作,而是要与当地三次产业、居民收入状况以及资本、劳动等生产要素的配置状况相配合,将发展战略性新兴产业与传统产业相协调,发挥传统产业对战略性新兴产业的需求拉动和供给配套作用,提高居民收入,培育市场需求,提高资本和劳动的配置效率,为战略性新兴产业的发展提供良好的市场环境。特别的,根据第四章的研究结果,在新兴产业发展较为落后的地区,地方政府受到经济发展的压力,其工作重心会专注于传统产业,财政自主度的提高反而不利于战略性新兴产业的发展,其原因可能出在由于对学校教育等福利性社会投入的不足,导致战略性新兴产业发展所必须的社会基础欠缺,从而限制了该产业的发展。而根据第五章的研究,对此还有进一步的解释,问题主要出在中国第二产业对战略性新兴产业的乘数效应太低,不及第一产业和第三产业,因此,政府对第二产业,尤其是对传统工业的大力支持,没有传导到战略性新兴产业中。一方面,这是中国工业发展必经的一个阶段,中国成为“世界工厂”也不过几年的时间；另一方面,这意味着中国战略性新兴产业的发展存在着重大的任务和契机,提升中国第二产业的世界产业链地位,将为战略性新兴产业的发展提供巨大的市场需求和原材料保障。打通第二产业与战略性新兴产业之间的传导路径,将会大大提高财政政策的影响效果。
[Abstract]:The historical significance of developing strategic emerging industries in China lies in seizing the opportunities of the new industrial revolution and the commanding heights of the new round of economic development, and striving to occupy a place in the fierce international competition. To encourage enterprises to innovate, the financial departments should play their role actively, increase financial support and strongly support the innovative activities of strategic emerging industries. In a highly centralized system, the design of fiscal decentralization system makes the relationship between governments at all levels and industries unique. At the same time, the transmission mechanism of fiscal policy in the national economy is very important for the development of strategic emerging industries. In order to ensure the effective use of market mechanism and the correct use of fiscal policy, we should clarify the financial logic of the development of strategic emerging industries.
Fiscal logic analysis of the development of strategic emerging industries mainly starts from three aspects. Firstly, it evaluates the R&D incentives of financial subsidies to strategic emerging industries. Secondly, it straightens out the logic and transmission mechanism of the impact of fiscal decentralization system on industrial development. Finally, it clarifies how the government's fiscal policy can be implemented through various departments of the national economy. Strategic emerging industries have an impact.
The core content of this paper is divided into three parts: Chapter 3, Chapter 4 and Chapter 5. Chapter 3 interprets the puzzle of the uncertainty of the incentive effect of financial subsidy on R&D output of enterprises. However, it remains to be studied whether the innovation output of enterprises will be stimulated by this. By using the theory of endogenous sunk cost for reference, this paper designs the model of R&D sunk cost of enterprises, and finds that the financial subsidy will be affected by the sustainability of the subsidy and the cost of R&D sunk. When the subsidy is a temporary policy, it will stimulate enterprises to carry out innovative activities. Considering the difference of R&D sunk costs, the effect of financial subsidy is not consistent. In strategic emerging industries, the temporary financial subsidy has a significant positive impact on the total innovation output of enterprises. After subdividing the types of patents, the temporary subsidy significantly promotes the increase of real innovation output such as invention patents and utility model patents. There is a significant positive correlation between financial subsidy and innovation output of enterprises with low sunk cost, but the effect of financial subsidy on enterprises with high sunk cost is not significant.
Under the system of fiscal decentralization, the development of strategic emerging industries in China has a unique logical chain. The subsidy policies introduced by financial departments at all levels for strategic emerging industries are also affected by the system of fiscal decentralization. Firstly, influenced by fiscal autonomy, there are differences in the policy space that local governments can provide for the development of strategic emerging industries. The higher fiscal autonomy, the stronger bargaining power of local governments to the higher levels, so that they can formulate support policies according to local conditions; on the contrary, they can formulate support policies according to local conditions. For strategic emerging industries, local governments with higher fiscal autonomy have higher policy autonomy, which can provide higher financial subsidies and tax incentives for industrial development. Second, there are significant differences in local government preferences in the institutional arrangements of fiscal decentralization on the supply of local technical facilities, education and other public goods. Under financial pressure, in order to attract foreign investment to promote economic growth, local governments will adjust the expenditure structure of public goods to give priority to ensuring the operation of the government. For regions with low fiscal autonomy, local governments rely more on traditional industries, thus underinvesting in service-oriented construction such as personnel training and technical support for strategic emerging industries. There is a gap in the level of economic development, the allocation of factors and so on, and the appeal to the central government will be quite different. Compared with the regions with fast development of strategic emerging industries, under-developed areas tend to place more emphasis on traditional industries because of the pressure of economic development, and have more room for the development of strategic emerging industries.
Through the research in the fourth chapter, we find that the function of fiscal policy is not only limited by the fiscal decentralization system, but also restricted by the local economic development. For different regions, the improvement of fiscal autonomy will have completely opposite results on industrial development. The effect of foreign intervention on the whole economy is the transmission path between the various sectors of the national economy and strategic emerging industries, which is crucial for the scientific formulation of fiscal policy.
Accordingly, the fifth chapter of this paper analyzes the transmission path of fiscal policy in the development of strategic emerging industries, and describes the economic structure characteristics by using the method of social accounting matrix. First of all, there is a trend of excess capacity in strategic emerging industries, a government achievement project for development under the name of developing strategic emerging industries. In order to solve the problem of overcapacity and provide policy suggestions for the agglomeration and development of strategic emerging industries, the fifth chapter carries on the multiplier decomposition and path analysis to the various departments of the national economy, and studies the mechanism of fiscal policy. The results show that the three industries have different transmission effects on the strategic emerging industries, and the impact of 100 units of exogenous subsidies injected into the secondary industry is less than that of the primary industry and the tertiary industry. The fundamental role of the emerging industries lies in that the primary industry has a huge pulling effect on increasing the income of the residents and is conducive to fostering the market demand for strategic emerging industries; China's primary industry has a huge gap in technical efficiency and technological progress, and needs to develop new and emerging industries such as biology and high-end equipment. Industry meets the upgrade demand of primary industry; primary industry is an important supply department of raw materials and plays an important role in stabilizing supply for the development of strategic emerging industries. Secondly, to improve the pulling role of secondary industry, the power industry of China's economic growth is still the secondary industry, and its potential for development is very great, which is to be mentioned. It is of great significance to enhance the international division of labor status of China's industry and the development of strategic emerging industries themselves.
What the local government needs to pay attention to is that the development of strategic emerging industries is not a work that focuses on the industry itself, but should be coordinated with the local three industries, the income of residents and the allocation of production factors such as capital and labor, so as to coordinate the development of strategic emerging industries with traditional industries and give play to the traditional industry-to-strategy. In particular, according to the research results in the fourth chapter, local governments in areas where the development of emerging industries is relatively backward receive economic development. The pressure of exhibition will concentrate on traditional industries, but the improvement of financial autonomy is not conducive to the development of strategic emerging industries. The reason may lie in the lack of social infrastructure necessary for the development of strategic emerging industries due to the insufficient social investment in school education and other welfare sectors. According to the fifth chapter, there is a further explanation. The main problem is that the multiplier effect of the second industry to the strategic emerging industries is too low in China, which is inferior to the first industry and the third industry. Therefore, the government's strong support to the second industry, especially to the traditional industry, has not been transmitted to the strategic emerging industries. It is a necessary stage for China's industrial development, and it is only a few years since China has become a "world factory"; on the other hand, it means that there are important tasks and opportunities for the development of China's strategic emerging industries. Promoting the status of China's secondary industry in the world industrial chain will provide a huge market for the development of strategic emerging industries. Market demand and raw material security. Opening the transmission path between the secondary industry and strategic emerging industries will greatly improve the impact of fiscal policy.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F276.44;F812.2

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