首页|财税政策视角下科技产业发展的影响因素分析——基于TOPSIS-DEMATEL-ISM模型

财税政策视角下科技产业发展的影响因素分析——基于TOPSIS-DEMATEL-ISM模型

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[目的]科技产业是助推经济高质量发展的重要引擎,探究财税政策与科技产业高质量发展之间的潜在关系,对提升我国科技创新能力具有重要意义.[方法]通过构建熵权TOPSIS模型对各项财税政策在科技产业发展过程中的重要程度进行评判,并在此基础上引入DEMATEL模型与ISM模型,对不同财税政策调控科技产业的作用路径进行探究.[结果]税收政策对科技产业的促进作用整体优于财政政策,但财政教育支出、财政公共服务支出对科技产业同样具有较强的直接促进作用.[结论]从侧面印证了我国对科技产业实行较强的税收优惠政策的合理性与必然性.
Analysis of Factors Influencing the Development of Science and Technol-ogy Industry from the Perspective of Financial and Tax Policies——Based on TOPSIS-DEMATEL-ISM Model
[Purposes]The technology industry is an important part of supporting high-quality economic development,exploring the potential relationship between financial and tax policies and the high-quality development of the technology industry is of great significance in helping to enhance China's technologi-cal innovation capabilities.[Methods]By constructing an entropy weighted TOPSIS model,the impor-tance of various financial and tax policies in the development of the technology industry was evaluated.Based on this,the DEMATEL model and ISM model were introduced to explore the pathways of different financial and tax policies regulating the technology industry.[Findings]The overall promotion effect of tax policies on the technology industry is better than that of fiscal policies,but fiscal education expendi-ture and fiscal public service expenditure also have a strong direct promotion effect on the technology in-dustry.[Conclusions]The results indirectly confirm the rationality and inevitability of China's strong tax incentives for the technology industry.

financial and tax policiestechnology industryentropy weight TOPSIS modelDEMATEL modelISM model

李骥骁、韩镕沛、白溪雯、代永阔

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河北经贸大学财政税务学院,河北 石家庄 050061

河北经贸大学公共管理学院,河北 石家庄 050061

新南威尔士大学工程学院,新南威尔士州 悉尼 2032

河北科技大学澳联大信息工程学院,河北 石家庄 050018

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财税政策 科技产业 熵权TOPSIS模型 DEMATEL模型 ISM模型

2024

河南科技
河南省科学技术信息研究院

河南科技

影响因子:0.615
ISSN:1003-5168
年,卷(期):2024.51(24)