民营企业融资环境、税赋条件对装备持续采办的影响研究

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本文采问卷调查的实证研究方法对民营企业参加装备研制中影响持续采购的外生变量进行研究,发现民营企业的融资环境和税赋条件通过企业持续经营的中介作用影响持续采办风险的机理,建立了民营企业控制持续采办风险的模型。 This paper adopts the empirical research method of questionnaire survey to study the exogenous variables that private enterprises participate in during the equipment development and affects the continuous purchasing. It finds that the financing environment and taxation conditions of private enterprises affect the mechanism of continuous acquisition risk through the intermediary function of enterprises’ going concern. Private enterprises control the model of continuous acquisition risk.
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