【作者】 白羽；

【导师】 杨善林；

【作者基本信息】 合肥工业大学 ， 企业管理， 2013， 博士

【摘要】 自改革开放算起,中国经济已迎来了30多年的高速增长期,当前的消费结构正逐步从以“吃、穿、用”为主向以住房、汽车为代表的“住、行”为主升级,中国正处于重化工业的深化发展阶段,这是当前中国经济发展的现状。重工业的发展和经济的高速增长给我国带来了一系列的问题,中国经济呈现出粗放增长的特点,这种增长方式引起了全世界的广泛关注,可持续发展在全球范围内被热烈讨论。追随着可持续发展的潮流,中国提出了新型工业化道路和科学发展观的概念,细算起来,我国转变工业发展方式的工作已经开展了十年之久。然而,北方地区的雾霾气候和上海黄浦江的水质污染现象竟仍然是人们当下讨论的热点。那么,我国工业发展方式是否发生了转变?转变工作到底进展到何种程度?转变的关键点在哪里?充当着中流砥柱的财税政策是否起到了显著的促进作用?什么样的财税政策才能促进我国工业发展方式的加快转变?这一系列的问题值得深思与讨论。本文在广泛收集与综合分析国内外学者关于经济增长、可持续发展与转变经济发展方式的研究资料的基础上,采用历史分析与调查研究的方法,对美国和日本这两个发达国家促进发展方式转变的先进经验进行总结与阐述,得出了对于转变工业发展方式的总体认识。此外,本文采用规范分析与实证分析相结合的研究方法,对我国2000-2009年工业发展方式转变进行评价,并且,对我国财税政策所发挥的促进作用进行分析,回答了我国工业方式是否发展转变、转变过程中存在哪些关键问题以及财税政策的效果等上述一系列问题,为制定出有针对性的促进我国工业发展方式转变的财税政策提供了依据。本文的重点研究内容和创新点主要有以下几点：1、总结出对于工业发展方式转变的总体认识。在深入分析经济增长理论、转变经济发展方式理论、新型工业化理论和科学发展观理论的基础上,本文总结出了对于转变工业发展方式的总体认识,认为经济增长、科技创新、人力资本、工业结构调整与产业升级、资源节约与环境友好是工业发展方式转变的关键点,并勾勒出促进工业发展方式转变的政策体系,为工业发展方式转变的理论研究与实践工作提供借鉴。2、构建了评价工业发展方式转变的指标体系,并对我国工业发展方式的转变进行了评价。构建工业发展方式转变评价指标体系是推进工业发展方式转变和实施过程控制的基础工作。然而,通过文献调查发现,设计评价指标体系评价我国工业发展方式是否发生转变的研究工作相对较少。本文有别于以往大量定性研究,通过构建评价指标体系的方式,从经济基础、人力资本水平、科技创新能力、工业结构调整与产业升级、资源环境状况和人民生活水平六个方面对我国2000-2009年工业发展方式的转变进行评价,回答我国工业发展方式是否发生转变的问题,得出我国工业发展方式已逐步发生转变,转变工作不断取得进展的基本结论,同时,发现我国工业抵御外在经济波动的能力不强,现有人力资本水平无法满足工业发展方式转变的需要、科技创新成果转化效果不佳、工业结构调整与优化升级工作进展不畅以及房价过高、贫富差距较大等突出问题。评价结论以期为理论研究与实践工作提供参考与借鉴。3、对财税政策促我国进工业发展方式转变进行了全方位、系统的实证研究。以往对于财税政策促进发展方式转变的研究,理论分析较多,实证分析较少,单一角度分析较多,全方位系统的实证研究较少。本文将工业发展方式转变具体化为工业经济增长、科技创新、人力资本、工业结构调整与产业升级与节能减排,实证研究1998年至2010年我国财税政策对这五个方面的促进作用,着重回答我国财税政策对发展方式转变是否起到显著作用的问题,为提出具有针对性的政策建议提供科学依据。4、提出具有针对性的促进我国工业发展方式转变的财税政策建议。本文基于理论基础、总体认识、评价结论以及实证研究结论的基础上,针对工业经济增长、科技创新、人力资本、工业结构调整与产业升级、资源与环境这几个促进我国工业发展方式转变的关键点,逐一提出具有针对性的促进我国工业发展方式转变的财税政策建议。最后,本文对各类建议进行归纳与凝练,勾勒出一个促进我国工业发展方式转变的财税政策韵框架图。更多还原

【Abstract】 Since the reform and opening up, China has undergone the full bloom of economic growth during the three decades. Today, the consumption structure is upgrading gradually from food and clothing to housing and transportation. China is in the stage of intensifying heavy industry, which is the current status of China’s economic development. The development of heavy industry and the rapid growth have brought a series of problems to China China’s economy presents the characteristics of extensive growth which has caused worldwide concern. Sustainable development has been a heated discussion on a global scale. Following the global trend of sustainable development, the concepts of the new road to industrialization with Chinese characteristics and the scientific outlook on development were proposed in China. Now, the transformation of China’s industrial development mode has been done for10years. However, the haze in the north area and the water pollution in Shanghai’s huangpu river are still a focus of people at the moment. Whether the mode of industrial development in our country has been changed? To what degree do the work of transformation progress? What are the key points of the transformation? Whether the fiscal and taxation policies have played a significant role? What kind of fiscal and taxation policies can speed up the transformation? These series of questions are worthy thinking and discussing.Based on the extensive collection and comprehensive analysis of the theories of economic growth, sustainable development and the transformation of economic development mode from domestic and foreign scholars, the advanced experience of promoting the transformation of development mode in the United States and Japan are summarized and explained, and the overall understanding of the transformation has been obtained. In addition, this paper chooses the combining research methods of normative analysis and empirical analysis to evaluate the transformation of China’s industrial development from2000to2009and analyze the role of the fiscal and taxation policy in China, which has answered the series of problems mentioned above.The main contents and the innovation points are as follows:1. The overall understanding of the transformation of industrial development mode has been summarized.Based on the theories of economic growth, the transformation of economic development mode, the new road to industrialization with Chinese characteristics and the scientific outlook on development, this paper summaries the overall understanding of the transformation, which considers that economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resource saving and environment friendly are the key points of the transformation. Then the policy system of facilitating the transformation is outlined, which can provide reference for the theoretical research and practical work on the transformation.2. An index system for the transformation is established and the transformation of China’s industrial development mode is evaluated.The construction of an index system for the transformation is a foundation work to promote the transformation and realize the process control. However, few researchers concerns designing an evaluation index system to evaluate the change effect. Differing from a large number of qualitative researches before, this paper constructs an evaluation index system of China’s industrial development pattern. Then the pattern from2000to2009is evaluated from the aspects of economic foundation; human capital levels; independent innovation capability; industrial structure adjustment and upgrading; resources and environment and people’s living standards. The research obtained that China’s industrial development pattern has been changing in recent ten years. There are also some problems such as the ability of against external crisis is not strong; the effect of industrial structure adjustment is unsatisfactory and the conversion rate of independent innovation achievements is not high. The conclusions are expected to provide reference for the theoretical research and practical work on the transformation.3. The promotion of the fiscal and taxation policies to the transformation in our country has been studied by the empirical analysis in all-round and systematic angles. In the previous studies on the fiscal and taxation policy to promote the transformation, there are more theoretical analysis and less empirical analysis, more single perspective of empirical analysis and less comprehensive empirical study. This paper describe the transformation from the aspects of economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resource saving and environment friendly, and empirical research on the promotion of the fiscal and taxation policies to the five aspects in China from1998to2010. The conclusions are expected to answer the issues mentioned above and provide scientific basis for putting forward the targeted policy suggestions.4. The targeted fiscal and taxation policy suggestions to promote the transformation of industrial development pattern in our country are proposed.Based on the theoretical basis, overall understanding, evaluation conclusions and the empirical research conclusions, in view of industrial economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resources and environment which are the key points of the transformation, this paper puts forward the targeted fiscal and taxation policy suggestions to promote the transformation of industrial development pattern in our country one by one. At last, these suggestions have been summarized and the figure of fiscal and taxation policies for facilitating the transformation has been described.更多还原