摘 要
随着大数据技术的快速发展及其在经济领域的广泛应用，财税政策对企业影响的评估方式正面临深刻变革。本研究旨在利用大数据分析方法，系统评估财税政策对企业经营绩效、创新能力及市场竞争力的影响。研究基于多源数据整合，包括企业财务报表、税务申报信息和行业动态数据，采用机器学习算法与因果推断模型相结合的方法，构建了财税政策效果评估框架。通过对比分析不同政策实施前后的动态变化，研究发现财税优惠政策显著提升了企业的研发投入水平和盈利能力，但其作用在不同规模和行业的企业间存在异质性。此外，研究还揭示了部分政策设计中的潜在改进空间，例如针对中小企业支持政策的精准性和可持续性问题。本研究的创新点在于首次将大数据驱动的量化分析引入财税政策评估领域，突破了传统评估方法的数据局限性和静态分析模式，为政策制定者提供了更为科学和动态的决策依据。研究成果不仅丰富了财税政策效应评估的理论体系，也为优化政策设计和提升企业受益度提供了实践参考。
关键词：财税政策效果评估；大数据分析；企业经营绩效；因果推断模型；政策异质性影响
Research on the Impact of Tax and Financial Policies on Enterprises Using Big Data Evaluation
Abstract: With the rapid development of big data technologies and their extensive application in the economic domain, the evaluation methods of fiscal and tax policies' impacts on enterprises are undergoing profound changes. This study aims to systematically assess the influence of fiscal and tax policies on corporate operating performance, innovation capability, and market competitiveness using big data analytics. Based on multi-source data integration, including corporate financial statements, tax filing information, and industry dynamic data, this research constructs an evaluation fr amework for fiscal and tax policy effects by combining machine learning algorithms with causal inference models. Through comparative analysis of dynamic changes before and after the implementation of different policies, it is found that preferential fiscal and tax policies significantly enhance corporate R investment levels and profitability. However, their effects exhibit heterogeneity across enterprises of different scales and industries. Additionally, the study reveals potential areas for improvement in certain policy designs, such as the precision and sustainability of support policies targeting small and medium-sized enterprises. A key innovation of this research lies in its pioneering use of big data-driven quantitative analysis in the field of fiscal and tax policy evaluation, overcoming the data limitations and static analytical patterns of traditional methods, and providing policymakers with more scientific and dynamic decision-making references. The research outcomes not only enrich the theoretical system of fiscal and tax policy effect evaluation but also offer practical guidance for optimizing policy design and enhancing enterprise benefits.
Keywords: Tax Policy Effect Evaluation; Big Data Analysis; Enterprise Operating Performance; Causal Inference Model; Policy Heterogeneity Impact
目 录
一、绪论 1
（一）研究背景与意义 1
（二）国内外研究现状分析 1
（三）研究方法与技术路线 1
二、大数据评估财税政策的理论基础 2
（一）财税政策对企业影响的核心概念 2
（二）大数据分析在政策评估中的应用框架 2
（三）数据驱动的财税政策效果评估模型 3
三、企业层面财税政策影响的实证分析 3
（一）不同类型企业的政策响应特征 3
（二）基于大数据的企业行为模式分析 4
（三）政策实施对企业财务绩效的影响评估 5
四、大数据支持下的政策优化与建议 5
（一）当前财税政策存在的问题与挑战 5
（二）数据驱动的政策调整方向探讨 6
（三）提升政策效果的企业支持策略 6
结论 7
参考文献 8
致 谢 9
