财税激励对我国生物医药企业成长性影响研究——基于上市公司数据分析.pdf

目 录 1 绪论······························································································1 1.1研究背景及意义·········································································1 1.1.1研究背景···········································································1 1.1.2研究意义···········································································2 1.2文献综述··················································································3 1.2.1对生物医药企业的研究·························································3 1.2.2对企业成长性的研究····························································4 1.2.3财税激励对企业影响的研究···················································5 1.2.4文献评述···········································································7 1.3研究思路与方法·········································································7 1.3.1研究思路···········································································7 1.3.2研究方法···········································································8 1.4创新与不足···············································································9 1.4.1本文的创新点·····································································9 1.4.2研究不足之处·····································································9 2 财税相关经济理论及作用机制···························································10 2.1相关定义梳理··········································································10 2.1.1财税激励的内涵································································ 10 2.1.2生物医药行业的内涵与特性·················································10 2.2财税政策影响生物医药企业成长性的理论基础································12 2.2.1外部性理论·······································································12 2.2.2凯恩斯经济理论································································ 13 2.