摘要
基于2020年5月对全国2000多家中小微企业的调查数据,运用倾向评分匹配方法,探讨了新冠肺炎疫情下税收支持、降低成本和政府补贴三类政策及其组合对中小微企业复工复产的影响,并进一步分析了剔除政策间隐藏效应的结果。结果显示:不考虑政策间隐藏效应时,只有政府补贴政策对中小微企业复工复产有积极影响。考虑政策间隐藏效应后,单项政策对复工复产的影响都不显著。这意味着政策间隐藏效应确实导致单项政策的影响作用被高估。税收支持和政府补贴政策组合对复工复产有显著积极影响,而其他政策组合效果都不显著。
Based on the survey data of more than 2,000 micro,small,and medium-sized enterprises(MSMEs)in China in May 2020,this paper uses the propensity score matching method to explore the impact of tax support,cost reduction and government subsidy policies and their mixes on the resumption of work and production of MSMEs in the context of COVID-19,and further analyzes the results excluding the hidden effects of policies.Results show that,when the hidden effects between policies are not taken into account,only the government subsidy policy has a positive impact on the resumption of work and production of MSMEs.Considering the hidden effects between policies,the impact of single policy on the resumption of work and production is not significant.This means that the hidden effects between policies do lead to the overestimation of the impact of individual policies.Only the combination of tax support and government subsidy policy has a positive effect on the resumption of work and production,while the effects of other policy combinations are not significant.
作者
马文聪
何彩凤
陈修德
MA Wen-cong;HE Cai-feng;CHEN Xiu-de(School of Management,Guangdong University of Technology,Guangzhou 510520)
出处
《软科学》
CSSCI
北大核心
2023年第5期96-104,共9页
Soft Science
基金
国家自然科学基金项目(71874036、72074056)。
关键词
政策组合
中小微企业
复工复产
policy mix
small,medium and micro enterprises
resumption of work and production
作者简介
马文聪(1982-),男,广东广州人,博士、副教授、硕士生导师,研究方向为科技政策评价;何彩凤(1997-),女,辽宁海城人,硕士研究生,研究方向为创新管理;通讯作者:陈修德(1982-),男,湖南衡阳人,博士、副教授、硕士生导师,研究方向为研发管理。
