Abstract

As an emerging industry, photovoltaic industry has won strong support from the government. However, many problems appear in industrial development with increasing maturation of photovoltaic industrial development. The governmental effect has a critical bearing on photovoltaic industrial development as governmental policies-driven industry. In order to investigate the influence of governmental intervention on growth of photovoltaic enterprises, sample data related to photovoltaic enterprises in Chinese A≠share market during 2007Ц2017 were selected, and the influences of fiscal subsidies and tax preferences on growth of photovoltaic enterprises were analyzed. The results show that both fiscal subsidies and tax preferences have positive promoting effects on growth of photovoltaic enterprises and influence of fiscal subsidies is more obvious. The conclusions provide decision-making support for the government to formulate intervening policies facilitating growth of photovoltaic enterprises.

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