Li Jing
XuChang university, XuChang, 461000, China.
Heliyon. 2024 Jun 13;10(12):e32980. doi: 10.1016/j.heliyon.2024.e32980. eCollection 2024 Jun 30.
Fiscal compensation may play either an incentive or a crowding-out role in the different enterprises of the PV industry. First, a model for evaluating the efficiency of fiscal compensation was designed. Then, an empirical analysis of the influencing factors using a panel data model was made. Results showed that fiscal compensation had an incentive effect on 73.3 % of enterprises, but it had a crowding-out effect on the remaining enterprises. The average efficiency of fiscal compensation for enterprises in the PV industry is 1.117. The average efficiency of fiscal compensation for the front-end and back-end enterprises was 1.002 and 1.231, respectively. The impact of fiscal compensation on China's photovoltaic industry has shown a downward trend over time, and the role has also changed from an incentive effect to a crowding-out effect. The size of the enterprise and the intensity of fiscal compensation will affect the efficiency of fiscal compensation. There is an inverted U-shaped relationship between the intensity of fiscal compensation in China's photovoltaic industry and the efficiency of fiscal compensation. The larger the enterprise, the more efficient the fiscal compensation will be.
财政补贴在光伏产业不同企业中可能发挥激励或挤出作用。首先，设计了一个评估财政补贴效率的模型。然后，运用面板数据模型对影响因素进行了实证分析。结果表明，财政补贴对73.3%的企业有激励作用，但对其余企业有挤出作用。光伏产业企业财政补贴的平均效率为1.117。前端和后端企业财政补贴的平均效率分别为1.002和1.231。随着时间的推移，财政补贴对中国光伏产业的影响呈下降趋势，其作用也从激励效应转变为挤出效应。企业规模和财政补贴强度会影响财政补贴效率。中国光伏产业财政补贴强度与财政补贴效率之间存在倒U形关系。企业规模越大，财政补贴效率越高。
