论文部分内容阅读
我国最近几年内,经济虚拟化的发展越来越迅速,可是虚拟投资的这种过度增涨对实际生产能力的有效积累非常不利,同时也会增加宏观经济所面临的波动风险。其中加大税收因素会直接影响到企业投资决策,所以,需要明确企业最佳动态投资变化特征,并且掌握税收激励以及流动性约束给投资结构性偏离相关问题造成的影响,这样才能让企业得到更好的发展。本文主要对税收激励以及现金流和企业投资结构偏向之间的关系进行分析探讨,提出笔者的思考和建议,仅供参考。
In recent years in our country, the development of economic virtualization has become more and more rapid. However, this excessive increase of virtual investment is very unfavorable to the effective accumulation of actual productive capacity, at the same time, it also increases the risk of macroeconomic fluctuations. The taxation will have a direct impact on the investment decisions of enterprises. Therefore, it is necessary to clarify the characteristics of the optimal dynamic investment in enterprises and to understand the impact of tax incentives and liquidity constraints on the structural deviation of investment so that enterprises can get more Good development. This article mainly analyzes the relationship between tax incentives and the cash flow and the investment structure bias of enterprises, puts forward my thoughts and suggestions for reference purposes only.