财政补贴与农业上市公司社会绩效的相关性研究

发布时间：2018-03-15 01:15

本文选题：农业上市公司　切入点：社会绩效　出处：《重庆工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：农业上市公司是我国先进农业生产力的代表，作为农业产业化的龙头，是解决小农户与大市场矛盾，实现农业产业化经营的重要载体。基于此我国出台了一系列惠农的政策来促进农业上市公司的发展，以此来带动我国农业的发展。国家的惠农政策主要包裹财政直补以及税收优惠政策。作为财政补贴，国家对农业上市公司的补贴不仅仅是为了看到农业上市公司的经济绩效的提高，而是一个总体的综合绩效的提高，本文对综合绩效的定义为社会绩效。本文在衡量社会绩效时是通过农业上市公司承担的对不同利益相关者的责任来衡量的，其中包裹对股东，债权人，国家，消费者，社会公众等等八个方面。然而近年来，随着财政对农业上市公司的补贴力度的加大，农业上市公司的比例不仅不升反降，与农业关系国计民生的地位极不相称，，而且质量也堪忧，整体经营业绩下滑，缺乏核心竞争力使得农业板块成为中国证券市场上的弱质板块，越来越多的农业上市公司逐渐淡出农业。农产品质量问题的不断曝光和人们对生态环境和可持续发展的关注，农业上市公司的社会责任护备受质疑，使得与农业上市公司利益相关者的利益不断受到侵害。以此看来国家的财政投入并没有达到预期的效果。因此，本文从利益相关者的角度出发，从农业上市公司承担的对不同利益相关者的责任，系统全面地评价农业上市公司的社会绩效，深入挖掘影响农业上市公司社会绩效的关键因素，有利于我们把握农业上市公司未来的发展趋势，寻找提高农业上市公司社会绩效的有效途径，推动农业上市公司的又好又快发展，实现国家农业化产业的宏伟目标。本论文的主要思路是，用农业上市公司承担的对包括股东，债权人，国家等等在内的不同利益相关者的责任来衡量企业的社会绩效，运用因子分析法对农业上市公司的社会绩效进行综合打分，并通过建立回归模型来分析国家的财税补贴政策对农业上市公司社会绩效的影响，以此来判断国家的财税补贴是否达到了预期的效果。遗憾的是通过建立回归分析模型以后得出的结论是，财税补贴以农业上市公司的社会绩效没有显著的相关性，由此得出国家对农业上市公司的财税补贴是缺乏效率。并在得出结论的基础上分析了缺乏效率的原因，也就此提出了几点关于财税补贴政策的建议。
[Abstract]:Agricultural listed companies are representatives of China's advanced agricultural productive forces, as the leading agricultural industrialization, it is to solve the contradiction between small farmers and large markets. Therefore, China has issued a series of favorable policies to promote the development of agricultural listed companies. In order to promote the development of agriculture in our country, the national favorable agricultural policy mainly covers the direct subsidy of finance and preferential tax policies. As a financial subsidy, The state subsidies to agricultural listed companies are not only to see the improvement of the economic performance of agricultural listed companies, but also to improve the overall comprehensive performance of agricultural listed companies. Comprehensive performance is defined as social performance in this paper. This paper measures social performance through the responsibility of agricultural listed companies to different stakeholders, which package shareholders, creditors, countries, consumers, The public and other eight aspects. However, in recent years, with the increase of financial subsidies to agricultural listed companies, the proportion of agricultural listed companies is not only not going up but down, which is not commensurate with the status of agriculture in relation to the national economy and the people's livelihood. Moreover, the quality is also worrying, the overall operating performance is declining, and the lack of core competitiveness has made the agricultural sector a weak plate in China's securities market. More and more agricultural listed companies gradually fade out of agriculture. With the continuous exposure of agricultural product quality problems and people's concern for ecological environment and sustainable development, the social responsibility of agricultural listed companies has been questioned. As a result, the interests of the stakeholders of listed agricultural companies are constantly being infringed, so the financial investment of the country has not achieved the expected results. Therefore, from the perspective of stakeholders, this paper systematically and comprehensively evaluates the social performance of agricultural listed companies from the perspective of their responsibilities to different stakeholders. It is helpful for us to grasp the future development trend of agricultural listed companies and to find an effective way to improve the social performance of agricultural listed companies by digging into the key factors that affect the social performance of agricultural listed companies. To promote the sound and rapid development of listed agricultural companies, to achieve the grand goal of the national agribusiness. The main idea of this paper is to measure the social performance of enterprises by using the responsibilities of agricultural listed companies to different stakeholders, including shareholders, creditors, countries and so on. The social performance of agricultural listed companies is comprehensively rated by factor analysis method, and the influence of national financial and tax subsidy policy on social performance of agricultural listed companies is analyzed by establishing a regression model. In order to judge whether the financial and tax subsidies of the country have achieved the expected effect. Unfortunately, after establishing the regression analysis model, the conclusion is that the financial and tax subsidies have no significant correlation with the social performance of agricultural listed companies. Based on the conclusion, this paper analyzes the reasons for the inefficiency, and puts forward some suggestions on the policy of fiscal and tax subsidy.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F275;F324

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