摘要
企业家是实施创新组合的行动者和组织者,其本质是以创新为核心的企业家精神。金融工具是企业家进行创新行动过程中凭以获取资源的主要媒介。金融深化有利于企业家进行要素组合和减轻资本运营成本。通过测算我国企业家精神和金融深化程度,并进一步进行实证分析,研究发现:近二十多年来,我国金融深化程度不断提高但直接融资比例较低;企业家精神逐渐提升但仍远低于发达国家水平;金融深化对我国企业家精神发展具有正向的因果关系,企业家精神对税率具有因果效应。基于以上研究结论,本文认为,金融市场规则的完善和结构优化是促进企业家精神提升的必要措施。
Entrepreneurs are the actors and organizers to implement new combinations,while their essence is entrepreneurship which core is innovation.Financial instruments are the primary medium with which entrepreneurs acquire resources in innovation process.Financial deepening benefits entrepreneurs in factor combination and mitigation in capital running costs.Through measuring entrepreneurship and financial deepening in China,an empirical analysis has found that in recent two decades the degree of financial deepening has been rising but direct financing rate is low.while entrepreneurship has upgraded gradually but is far below the level of developed countries.Financial deepening has positive causal effect on entrepreneurship,while entrepreneurship does in tax rate.The necessary measure to promote entrepreneurship is perfecting financial market rules and optimizing its structure.
出处
《财会通讯（下）》
北大核心
2016年第1期87-90,129,共4页
Communication of Finance and Accounting
关键词
企业家精神
金融深化
金融工具
创新组合
Entrepreneurship
Financial deepening
Financial instruments
New combinations
