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Can Fiscal and Taxation Support Policies Improve the Performance of College Students’
Entrepreneurial Enterprises: Based on the Intermediary Effect of Entrepreneurial Resources
WANG Yanhonga
, YANG Yuejunb
(a. School of Public Management; b. School of Culture and Communication, Hebei University of
Economics and Business, Shijiazhuang, Hebei 050067, China)
Abstract: Fiscal and taxation support policies for entrepreneurship not only create a powerful environment for enterprises, but
also have a significant impact on the performance of new enterprises. Based on the first-hand data of the survey of returning
entrepreneurial enterprises, this paper uses AMOS software, SEM structural equation model and chain intermediary effect model
to study the influence of fiscal and taxation support policies on the performance of university graduates’ entrepreneurial
enterprises. Research shows that fiscal and taxation support policies are positively related to enterprise operation and enterprise
performance, that government poverty alleviation subsidies (risk compensation), venture funds, tax incentives and loan interest
subsidies and other policies directly and positively affect enterprise performance, while industrial assistance, preferential land
use and pilot projects indirectly and positively affect performance, and enterprise operation has an intermediary role. It is
suggested that the performance of new enterprises can be improved by increasing the support of fiscal and taxation policies,
enhancing the matching of fiscal and taxation policies, improving the implementation efficiency of fiscal and taxation policies,
and optimizing the path mechanism of fiscal and taxation policies.
Key words: college students; fiscal and taxation support policies; entrepreneurial performance; SEM structural equation;
intermediary effect t
(責(zé)任編校:李建明 英文校對:吳秀蘭)