一种基于无形资产的上市公司政府补助使用效率的评价方法

发布时间：2018-01-07 20:30

本文关键词：一种基于无形资产的上市公司政府补助使用效率的评价方法　出处：《中国软科学》2017年10期 　论文类型：期刊论文

【摘要】：政府补助在我国上市公司中普遍存在,补助资金来自国家、省、自治区、市、县各级财政拨款,种类多、数额大,因此如何评价政府补助的经济效果、如何判断政府补助与企业创新能力的相关程度,关系到财政资金的使用效率,也是政府部门迫切想要弄清的问题。在这个背景下,本文以无形资产作为研究切入点,突破了传统会计准则下企业无形资产的度量局限,将信息化程度、创新资产和经济竞争力三个指标引入企业无形资产的评估,很大程度地提高了无形资产对企业竞争能力的表征效果,并在此基础上,进行了企业无形资产与政府补助相关性的研究。本文以中国科学技术信息研究所自建的上市公司年报数据库为数据源,在LED行业上对无形资产和政府补助相关性进行了统计分析。计算结果表明,确实存在领取巨额政府补助却拥有极低无形资产的问题上市企业。无形资产评价方法以公开的上市公司年报数据为依据,客观、准确、公正,免去了人为因素带来的误差,为上市企业政府补助使用效率的评价提供了新思路。
[Abstract]:Government grants are prevalent in China listed companies, subsidies from the state, province, autonomous region, city and county levels of funding, many kinds of large amount, so how to evaluate the economic effects of government subsidies, government subsidies and how to determine the enterprise innovation ability related degree, related to the efficiency of fiscal funds, the government is eager to clarify the issue. In this context, the intangible assets as the starting point, break through the traditional enterprise accounting standards of intangible assets measurement limitations, will assess the innovation degree of information assets and economic competitiveness index into three intangible assets, greatly improves the characterization of intangible effect the assets of the enterprise competition ability, and on this basis, the study of intangible assets of enterprises and government subsidies. The correlation between China science and Technology Information Institute built The annual report of Listed Companies in the database as the data source, the LED industry has carried on the statistical analysis of the correlation between intangible assets and government subsidies. The calculation results show that the existence of a huge government subsidies have very low intangible assets of listed companies. The annual report data of listed company intangible assets evaluation method to open as the basis, objective and accurate. Justice, eliminates the error caused by human factors, provides a new idea for efficiency evaluation of the use of government subsidies listed companies.

【作者单位】：中国科学技术信息研究所;澳大利亚科廷大学;
【基金】：中央级公益性科研院所基本科研业务费专项资金项目“上市公司年报数据库建设及服务系统研发”(ZD2016-08) 国家自然科学基金项目“科学基金项目产出专利对产业技术发展的影响研究”(L1624039) 国家社会科学基金项目“面向科技型中小企业创新的技术竞争情报方法体系研究”(12CTQ030)资助
【分类号】：F406.7;F426.6;F812.45
【正文快照】： 一、引言政府补助,是指企业从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本[1]。福利经济学认为补贴降低社会福利水平,但为了体现一个国家特定的产业政策、鼓励或扶持特定行业、地区经济的发展,很多国家政府都会制定一些政策法规对相关企业

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