本文利用数据包络分析方法的BCC模型和Malmquist指数从静态和动态两个方面分析 了2003-2021年外商直接投资的制造业行业的效率, 并以企业所得税改革为准将2003-2021 年分了两个阶段, 2003-2012年为企业所得税改革完成的前阶段, 而2013-2021年为企业所 得税改革完成后阶段. 其分析结果从静态角度来看, 2003年技术效率的平均值为0.686, 纯技 术效率的平均值为0.700, 而规模效率的平均值为0.983. 2021年技术效率的平均值为0.773, 纯技术效率的平均值为0.842, 规模效率的平均值为0.923. 2021年的制造业行业的平均技术 效率高于2003年的平均技术效率, 主要是由于纯技术效率的进步. 2003年和2021年大部分 外商直接投资的制造业行业的技术效率和纯技术效率水平低下. 分析结果从动态角度来看, 2003-2012年企业所得税改革完成前阶段的Malmquist指数的平均值为1.035, 外商直接投资 的制造业行业的效率上升3.5%了. 2013-2021年企业所得税改革完成后阶段的Malmquist指 数的平均值为1.002, 外商直接投资的制造业行业的效率上升0.2%了. 这说明了企业所得税 改革完成前阶段的效率比企业所得税改革完成后阶段的效率改善的更好. 2003-2021年制造 业23个行业的Malmquist指数的平均值为1.019, 说明了外商直接投资的制造业行业的效率 上升1.9%. 2003-2021年23个行业中有19个行业的效率上升, 4个行业的效率下降, 这说明了 中国外商直接投资的制造业多数行业的效率在上升.
This paper analyses the efficiency of the FDI manufacturing industries from 2003-2021 using the BCC model and the Malmquist index in both static and dynamic terms. And this paper divides the FDI manufacturing industries from 2003-2021 into two periods, the before period is the completion of the corporate income tax reform 2003-2012, and the after period is the completion of the corporate income tax reform 2013-2021. From a static perspective, the average of technical efficiency in 2003 was 0.686, the average of pure technical efficiency was 0.700 and the average of scale efficiency was 0.983. The average technical efficiency in 2021 is 0.773, the average pure technical efficiency is 0.842 and the average scale efficiency is 0.923. The average technical efficiency of the industries in 2021 is higher than the average technical efficiency of the industries in 2003, mainly due to the improvement in the average pure technical efficiency of the industries. Most of the FDI manufacturing industries in 2003 and 2021 have low levels of technical efficiency and pure technical efficiency. From a dynamic perspective, the average Malmquist index for 2003-2012 is 1.035, with a 3.5% increase in the efficiency of the FDI manufacturing sector. the average Malmquist index for 2013-2021 is 1.002, with a 0.2% increase in the efficiency of the FDI manufacturing sector. This indicates a better improvement in efficiency in the period before the completion of the corporate income tax reform than in the period after the completion of the corporate income tax reform. The average Malmquist index for the 23 industries in the manufacturing sector from 2003-2021 is 1.019, indicating a 1.9% increase in efficiency in FDI manufacturing industries. Efficiency increased in 19 of the 23 industries and decreased in 4 industries between 2003 and 2021, indicating that efficiency in most of China's FDI manufacturing industries is increasing.