中文摘要：

实施扩大内需战略，实现经济结构调整，促进经济增长，是当前中国经济政策的重要内容，而对中国储蓄率的分析则是扩大内需战略研究的逻辑起点。作为国民储蓄率的重要构成，企业储蓄率的研究尤为重要。本文在对企业储蓄率界定进行调整的基础上，利用统计局工业企业数据库1996--2007年共188．6万个企业微观数据对中国企业储蓄率进行分析。研究得出的结论是：（1）中国企业储蓄率依然处于较高的水平，1996--2007年这12年的企业平均储蓄率高达28．7％（储蓄占工业增加值比重），近几年依然在逐年上升；（2）中国企业储蓄率在绝对水平上始终高于发达国家，但当前企业储蓄率持续增高已经成为一个全球性趋势而非中国的特有现象；（3）民营企业储蓄率整体水平约为25．3％，低于国有企业和外资企业，但是民营企业储蓄率保持了较高的增长水平，而外资企业和国有企业储蓄率水平则有不同程度的下降；（4）中国企业储蓄率具有明显的行业特征，传统的劳动密集型行业的企业储蓄率相对较低，资金密集型行业的企业储蓄率相对较高．

英文摘要：

The current economic policy is to expand domestic demand and implement economic struc- tural adjustment for improving economic growth. Therefore, it is very important for China to study its saving rate, especially corporate saving rate, which is the base of domestic demand. This paper redefines the corporate saving rate, based on about 1.89 million firms in the database of bureau of statistics, and an- alyses the corporate saving rate from 1996 to 2007. We conclude thai： （1） Chinese corporate saving rate （as a share of value added） is O. 287 in 12 years, and is still at a high level and increases with years; （2） Chinese corporate saving rate is always higher than that of developed countries, but high corporate saving rate has become a global trend and not a unique phenomenon in China; （3） saving rate in private firms maintaining a high level of growth, is approximately O. 23, much lower than that of state-owned and foreign firms, whose saving rate declines in recently years; （4） Chinese corporate saving rate has obvious industry char- acteristics. Corporate savings rate of traditional labor-intensive industries is relatively low, and capital-in- tensive industry is high.