【作者】 张万强；

【导师】 杨志安；

【作者基本信息】 辽宁大学 ， 财政学， 2013， 博士

【摘要】 装备制造业是各种工业行业的工作“母机”，是国民经济的战略性产业。从美国、德国、日本等发达国家走过的工业化道路来看，都是通过实施系统的、积极的财政政策来推进装备制造业不断提升市场竞争力。当前中国正处于工业化的中后期，处于传统工业化向新型工业化的过渡阶段，装备制造业的发展水平决定了中国工业化的水平，也决定了中国经济的市场竞争能力。从全球来看，世界装备制造业竞争格局加快调整，美国等发达国家通过“再工业”战略，提高了高端技术的研发能力，由虚拟经济向实体经济回归，希望确立新的竞争优势；东南亚等新兴工业化国家利用成本低廉的竞争优势，吸引众多跨国企业的产业转移。中国装备制造业面临更大市场竞争的压力，通过财政政策的扶持，有利于加快提升产业集中度，增强技术创新能力，做强品牌，实现由全球产业链的中低端向高端演进。该论文通过规范分析和实证分析相结合、定性分析与定量分析相结合、理论分析和实践调研相结合的方法，指出了通过财政政策促进装备制造业提升竞争力的必要性和作用机制，分析了中国实施的相关财政政策存在的不足，通过总结发达国家的经验，提出相应的对策建议。论文整体结构共分为七个部分。第一章是诸论。主要内容包括研究的背景、研究的意义、研究方法、主要创新点、研究的不足等。本章提出，缺乏有效的财政政策的支持是导致中国装备制造业处于全球价值链中低端、市场竞争力不足的重要原因，通过财政政策的改进，有利于化解当前存在的问题，促进装备制造业的健康、持续发展。第二章是国内外研究相关理论及文献综述。系统总结了新古典增长理论、内生经济增长理论、凯恩斯国家干预理论、国家创新理论等关于政府政策对产业成长的推进逻辑。充分了占有了国内外相关的研究文献，从财政政策对宏观经济、自主创新能力、企业家活动、产业集群和跨国投资等方面全面总结了研究文献的不同观点。第三章是财政政策提升装备制造业市场竞争力的作用机制。分析了财政政策提升产业竞争力的总体效应和耦合效应。从提升自主创新能力、完善空间产业布局、建设公共制造和公共服务平台、提升产业组织结构、促进人力资源发展、促进生产性服务业发展几个方面分析了财政政策提升装备制造业市场竞争力的作用路径。第四章是中国装备制造业的市场竞争力分析。本章界定了装备制造业的基本概念和范畴，分析了中国装备制造业发展的现状，通过“波特四因素”和显示性指标等分析了中国装备制造业的全球竞争力。第五章是财政政策影响装备制造业发展的实证分析。本章选择了财政固定资产投资、财政研发投入、税收、工业产值等指标构建了分析模型，研究财政政策对于装备制造业产出的影响。第六章是中国支持装备制造业发展现行财政政策存在的主要问题和原因分析。指出当前的财政政策还存在政府优先采购政策缺乏操作性和执行力、对于重大装备技术及基础零部件产业缺乏有力度的财政政策支持、缺乏针对产业组织的支持政策、产业金融发展落后、服务于制造业的生产性服务业缺乏财政支持等问题。第七章是国外典型国家支持装备制造业发展的财政政策及启示。选取了美国、日本、韩国三个国家，从财政投入、信贷支持、税收优惠、法律保障等方面总结了三个国家扶持装备制造业的具体做法和经验，指出中国应继续营造有利于技术创新的财政政策环境、实行适度的装备制造业政府财政投资政策和建立健全有法律保障的财政政策环境。第八章是促进装备制造业提升国际竞争力的财政政策选择。从八个方面提出了完善相关财政政策的建议，包括建立国产化激励机制，鼓励用户采用国产设备；设立重大装备制造业研发风险基金，鼓励和支持“科技创新联盟”的发展；出台鼓励“走出去”政策，促进装备制造企业海外投资、并购；降低装备制造业的宏观税赋；加大对企业技术研发的财政补贴力度等。更多还原

【Abstract】 The equipment manufacturing industry is mother-machine of all the industry, and itis the strategy industry of national economy. From the path of America, Germany andJapan, they all carry out powerful fiscal policies to advance the equipment manufacturingIndustry. China is on the middle and later period of Industrialization, and the level of theequipment manufacturing industry decide the progress of Industrialization and thecompetitiveness of Chinese economy. The structure of global equipment manufacturingindustry is adjusting quickly. By implementing the reindustrialization strategy, Americais enhancing the ability of R&D and trying to establish new advantage in competition.Some newly Industrializing countries are trying to attract more overseas investment bythe advantage of lower cost. China is facing more pressure. By carrying out someeffective fiscal policies, china can promote the development of the equipmentmanufacturing industry.The paper uses the method of the combine on qualitative analysis and quantitativeanalysis, and the theory analysis and the investigation. It point out the necessity andmechanism of action of enhancing the competitive power by putting the fiscal policiesinto effect, and analyses the problems。Some experience of developed country is worthyto study and the paper put forward some proposals. There are seven parts in the paper.Chapter1is the introduction. The primary coverage includes the background, theway, the innovation and the problem. The less of effective fiscal policies is that why theChinese equipment manufacturing Industry has low competitive power. It is good tosolve the problems and enhance the development of the Industry by improving the fiscalpolicies.Chapter2focuses on the relevant theories and the summary of research document.Neo classical theories of growth，Endogenous economic growth theory，and Nationalinnovation theory are introduced. Some different opinions are summarized onmacro-economy, innovation, the activity of entrepreneur, Industrial colony andtransnational investment what the fiscal policies can effect.Chapter3is about the mechanism of how the fiscal policy improves the competitivepower of the equipment manufacturing Industry. It analyse the ensemble efficiency and coupling efficiency on how to enhance the competitive power of equipmentmanufacturing industry. The ways of how the fiscal policy improves the competitivepower of the equipment manufacturing Industry is studied on improving the innovationability, perfecting the industrial layout, enhancing the development of productive service,solving the history problems and supporting the production sales.Chapter4is about the study on the competitive power of the equipmentmanufacturing Industry in China. The conception and the category are defined, and thestatus quo of the Chinese equipment manufacturing industry is analyzed. The competitivepower of the Industry is compared by the “Four factors of Potter” and the revealed index.Chapter5is about an analysis on how the fiscal policies influence the developmentof the equipment manufacturing Industry in China. Some factors are elected to structure amodel on the relationship of fiscal policies and the value of equipment manufacturingIndustry.Chapter6focuses on the main problems and the reasons on the fiscal policies thatsupport the development of equipment manufacturing Industry. Some problems arepointed out, such as the lack of operability on the policy of Preferred Procurement，thelack of support on major technology and component Industry, the lack of the policy onIndustrial organization, the backward of Industrial finance and lack of support onproductive service.Chapter7focuses on the experience of some developed countries. The methods ofwork and experience on the aspects of fiscal investment, lower interest loan, lower tax,and relevant law are summarized in the countries of America, Japan and Korea. Chinashould try to build the environment which is propitious to innovate, and carry out theeffective fiscal investment policy, and some law should be published.Chapter8is about the suggestions on how to promote the competitive power of theequipment manufacturing Industry by carrying out the fiscal policies. The suggestionsinclude eight aspects, such as encouraging domestic producing, setting up the risk fundon R&D, promote the overseas investment, etc.更多还原