财政补贴对农业制造业企业绩效影响实证研究

发布时间：2018-01-28 19:30

本文关键词： 财政补贴企业绩效农业制造业企业　出处：《安徽科技学院》2017年硕士论文　论文类型：学位论文

【摘要】：农业是我国的基础产业,它不仅满足了人们最基本生活需求,而且对维持社会稳定也具有举足轻重的作用。然而目前农业的基础地位还十分薄弱,农民增收缓慢。为了扶持农业的发展,各级政府部门逐步加大了对农业的财政补贴,这其中也包括了对农业制造业企业在税收、直补、信贷等方面给予的巨大财政扶持。希望通过扶持一大批农业制造业企业,旨在让农业制造业企业通过规模化经营,辐射和带动广大农户发家致富,并通过对农产品加工和制造,实现农民增收和农业结构战略性调整。虽然农业制造业企业获得了来自于国家的各种补贴扶持,其补贴的效果又如何呢?本文基于2011-2013年《中国工业企业数据库》中的农业制造业企业的相关财务数据,从定量角度实证研究了财政补贴对农业制造业企业绩效的影响,研究发现政府财政补贴对我国农业制造业企业的当期绩效具有促进作用,这可能是因为财政补贴能够在一定程度上弥补企业的融资需求,缓解企业融资困境,并可能通过税收减免和补贴的措施促进企业加快创新和技术改造,从而提高企业当期利润水平。此外,本文的进一步研究表明,财政补贴对不同规模、不同所有制的农业制造业企业绩效的影响程度并不相同,相对于大型企业,财政补贴对小型企业的激励作用更加明显;相对于民营企业和外资企业,国有企业没有很好的发挥补贴资金的作用,财政补贴对国有企业绩效的提升作用低于民营企业和外资企业。最后,文章就财政补贴对农业制造业企业的绩效的持续效应进行了研究,研究发现财政补贴对农业制造业企业的绩效具有明显的持续性,财政补贴对企业绩效的影响要经历一个长期的过程,无法完全体现在当期的利润水平上,而且,财政补贴对农业制造业企业滞后一期的利润水平具有负面的影响。在以上研究的基础上,本文提出了改善和提高农业制造业企业财政补贴效果的具体措施。
[Abstract]:Agriculture is the basic industry of our country. It not only meets the basic needs of people, but also plays an important role in maintaining social stability. However, the basic position of agriculture is still very weak. In order to support the development of agriculture, government departments at all levels have gradually increased the financial subsidies to agriculture, which also includes the agricultural manufacturing enterprises in the tax, direct subsidy. Through the support of a large number of agricultural manufacturing enterprises, the purpose of the agricultural manufacturing enterprises through large-scale operation, radiation and drive the majority of farmers to become rich. And through the processing and manufacturing of agricultural products, the farmers' income and the strategic adjustment of the agricultural structure can be realized. Although the agricultural manufacturing enterprises have received various kinds of subsidies from the state, what is the effect of the subsidies? Based on the relevant financial data of agricultural manufacturing enterprises in the China Industrial Enterprise Database from 2011-2013, this paper empirically studies the impact of financial subsidies on the performance of agricultural manufacturing enterprises from the perspective of quantitative analysis. The study found that the government financial subsidies can promote the current performance of agricultural manufacturing enterprises in China, which may be because the financial subsidies can make up the financing needs of enterprises to some extent and alleviate the financing difficulties of enterprises. And it is possible to accelerate innovation and technological transformation through tax relief and subsidy measures, so as to improve the current profit level of enterprises. In addition, the further research in this paper shows that the financial subsidies on different scales. Different ownership of agri-manufacturing enterprise performance is not the same, compared with large enterprises, financial subsidies on small enterprises more obvious incentive role; Compared with private enterprises and foreign-funded enterprises, state-owned enterprises do not play a good role in the role of subsidy funds, financial subsidies to improve the performance of state-owned enterprises are lower than private enterprises and foreign-funded enterprises. Finally. This paper studies the sustained effect of financial subsidies on the performance of agri-manufacturing enterprises, and finds that fiscal subsidies have obvious sustainability to the performance of agri-manufacturing enterprises. The impact of financial subsidies on enterprise performance has to go through a long-term process, can not be fully reflected in the current level of profits, and. The financial subsidy has a negative effect on the profit level of the agri-manufacturing enterprises in the lagged period. On the basis of the above research, this paper puts forward some concrete measures to improve and improve the financial subsidy effect of the agri-manufacturing enterprises.
【学位授予单位】：安徽科技学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F812.45;F406.7

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