我国政府补助动机的研究
发布时间：2018-12-30 13:15
【摘要】：政府补助是一种重要的调控工具,是政府财政支出的重要组成部分。世界各国政府给予当地企业财政补贴是一个普遍的事实,政府有扶持企业发展的动机；同时近些年的政府补助研究显示,政府补助在很多国家的GDP占比已达到一定比重。 我国正处于以计划经济体制向市场经济体制转变的过程中,这直接导致我国政府既承担经济管理者的责任,又扮演着社会行政事务管理者的身份。另外,作为一国的掌控者,政府需要履行自身的经济目标和政治目标,要实现这两个目标,政府会与作为微观经济主体的企业建立密切的联系。政府补助作为政府宏观调控的一种重要政策工具,也必然有着帮助政府实现自身经济和政治目标的使命。 通过研究中国的股市可以发现,A股市场上市公司的政府补贴已俨然成为一种普遍的现象,特别是近几年,政府的这种补贴在金额上和覆盖面上都呈递增之势。政府补助已经对我国的经济社会发展和资本市场的上市公司产生了深远的影响。 经济的持续发展很大程度上依赖于各个产业的产出,为了促进经济的发展,产业技术升级,推动产业结构优化,提高我国产业的国际竞争力,满足国民经济和社会发展需要以及增强企业创新能力,我国在不同阶段都推出相应的产业发展政策。这些产业政策的落实需要国家一方面通过制定淘汰或者限制发展产业目录来规范资本市场准入门槛,另一方面则需对符合产业发展政策的上市公司在财税、投资、金融、政府采购等方面予以支持。政府补助作为一种重要的产业支持手段是否能发挥它应有的作用,会影响着国家产业发展目标的实现。 财政部于2006年2月正式颁布《企业会计准则第16号——政府补助》,这个政府补助准则对政府补助的确认和计量有了全新的规定。新准则要求上市公司在营业外收入中单独设置政府补助这一科目来反映收到的政府补助的金额、用途等信息。这一新准则不仅体现了与国际会计准则的趋同,而且也弥补了以前会计准则中有关政府补助会计处理的不足,使其更加规范化和合理化,可在一定方面上限制企业利用补贴收入来进行盈余操作。 本文在基于对文献梳理和制度背景的分析之后,将从政府补助的动机理论出发,探索我国政府财政补贴上市公司的不同动机。本文旨在通过实证分析了解我国政府对上市公司补助行为的现状,发掘地方政府在选择补助对象以及给予多大程度的政府补助时主要考虑的因素以及补助的目标所在。本文期待在对政府与企业的关系有更深入的了解的基础上,进而对政府补助的效率和效果问题提出些许建议。 本文总共分为七章,第一章属于导论部分,主要是本文的研究背景、意义、研究方法、研究思路的介绍。 第二章是有关政府补助动机研究的文献综述,通过对国内外文献研究结果进行分析和评价,为本文挖掘了研究空间。 第三章是相关概念的界定及制度背景分析,主要包括政府补助的定义、形式及特征,政府补助的制度变迁和我国特殊的退市制度。 第四章为理论基础与研究假设,首先从理论上对于政府补助的动机进行了阐述,其次结合前人的研究结果综合分析,在此基础上作出本文的研究假设。 第五章为本文的实证设计,主要介绍了样本的选择和数据来源,相关变量的定义以及模型的设计等内容。 第六章为实证分析结果部分,首先从多角度对政府补助进行描述性统计分析,其次对本文的假设进行实证检验,最后对本文的结论进行稳健性检验。 第七章为结论部分,包括主要的研究结论,研究启示以及研究局限性。 本文的预期贡献主要包括：第一、在新的政府补助准则实施的背景之下,运用我国上市公司较长时间(2008-2012)以及最新的政府补助数据,充分利用描述性统计、多元线性回归和logistic回归等多种方法,对政府补助动机进行全面、深入的实证分析,可以为转型经济中的政府作用提供更多证据。由于目前国内学者对于政府补助动机的研究尚还没有达到一定的深度,本文为政府补助动机提供了更多的实证分析数据。第二、基于预算软约束和父爱主义理论,分析政府补助在产权性质方面的不同选择；第三、首次根据产业政策,在比较优势和竞争优势理论分析之上,采用高科技企业和战略新兴企业政府补助数据,探索政府补助在相关产业发展方面的动机。
[Abstract]:The government subsidy is an important control tool, which is an important part of the government's financial expenditure. The government's financial subsidy to local enterprises is a general fact, and the government has the motive to support the development of the enterprise. At the same time, the government subsidy research in recent years shows that the government subsidies have reached a certain proportion in many countries. China is in the process of changing the planned economic system to the market economic system, which directly leads to the government's responsibility for the economic manager and the body of the management of the social administration. In addition, as the control of a State, the Government needs to carry out its own economic objectives and political objectives, and that the two objectives will be achieved and that the Government will establish close liaison with the enterprise that is the subject of the microeconomy The government subsidy, as an important policy tool for government macro-control, must also have the effect of helping the government to achieve its own economic and political objectives By studying the stock market in China, it can be found that the government subsidies of the AShare market listed companies have become a common phenomenon, especially in recent years, the government's subsidies are presented on both the amount and the coverage The government subsidies have far-reaching influence on the economic and social development of our country and the listed companies in the capital market The sustainable development of the economy depends on the output of each industry to a great extent, in order to promote the development of the economy, upgrade the industrial technology, promote the optimization of the industrial structure, improve the international competitiveness of our industry, meet the needs of the national economy and the social development, and enhance the enterprise The creative ability of the industry and the corresponding production in different stages of our country Industry development policies. The implementation of these industrial policies requires that the State regulate the market access threshold of capital through the development of a catalogue of the elimination or limitation of the development industry on the one hand, and on the other hand, the listed companies that meet the industrial development policy need to be in the areas of taxation, investment, finance, government procurement, etc. The government subsidy, as an important industrial support, can play its due role, which will affect the development of the national industry The realization of the target. The Ministry of Finance officially promulgated the Accounting Standards for Enterprises No. 16 in February 2006. The government subsidies are recognized and measured by the government subsidies. The new rules require the listed company to set up a government subsidy to reflect the received government subsidy in the non-operating income This new standard not only reflects the convergence of the international accounting standards, but also makes up the shortcomings of the accounting treatment of the government subsidies in the previous accounting standards, making them more standardized and reasonable, and can restrict the use of the subsidy income in some respects. This paper, based on the analysis of the analysis of the literature and the background of the system, will explore the government's financial subsidy from the motive theory of the government subsidy. The purpose of this paper is to explore the current status of the government's subsidy behavior to the listed companies through the empirical analysis, and to explore the factors that the local government has taken into account in the selection of the subsidy object and the degree to which the government subsidies are given. The paper looks forward to the more thorough understanding of the relationship between the government and the enterprise, and the efficiency and efficiency of the government subsidy. This paper is divided into seven chapters. The first chapter is the introduction part, which is mainly the research background, meaning and research of this paper. The second chapter is the literature review on the research of the government subsidy motivation, and the research results of the domestic and foreign literature are analyzed and analyzed. The third chapter is the definition of the related concepts and the analysis of the system background, mainly including the definition, form and characteristics of the government subsidies and the government subsidies. The fourth chapter, based on the theoretical foundation and the research hypothesis, first expounds the motive of the government subsidy from the theory, and then combines with the previous research results. The fifth chapter is the empirical design of this paper, mainly introduces the choice of the sample and the data. The chapter six is the empirical analysis result, first of all is to carry on the descriptive statistical analysis from the multi-angle to the government subsidies, and the second is the hypothesis of this paper. The last part of this paper is to test the results of this paper. Chapter 7 is the conclusion. The expected contribution of this paper mainly includes: first, under the background of the implementation of the new government subsidy guidelines, using our country's listed company for a long time (2008-2012) and the latest government subsidy data, making full use of the description In this paper, various methods such as statistics, multiple linear regression and logistic regression are used to make a comprehensive and in-depth study on the motivation of government subsidies. The empirical analysis can provide more evidence for the role of the government in the transition economy. At the same time, this paper provides more empirical analysis data for the government subsidy motive. Secondly, based on the budget soft constraint and the father-love theory, the paper analyzes the different choice of government subsidies in the property right property, and the third, the first time, according to the industrial policy, in the comparative advantage and the competitive advantage theory Based on the analysis, high-tech enterprises and strategic emerging enterprises are used
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2395631
[Abstract]:The government subsidy is an important control tool, which is an important part of the government's financial expenditure. The government's financial subsidy to local enterprises is a general fact, and the government has the motive to support the development of the enterprise. At the same time, the government subsidy research in recent years shows that the government subsidies have reached a certain proportion in many countries. China is in the process of changing the planned economic system to the market economic system, which directly leads to the government's responsibility for the economic manager and the body of the management of the social administration. In addition, as the control of a State, the Government needs to carry out its own economic objectives and political objectives, and that the two objectives will be achieved and that the Government will establish close liaison with the enterprise that is the subject of the microeconomy The government subsidy, as an important policy tool for government macro-control, must also have the effect of helping the government to achieve its own economic and political objectives By studying the stock market in China, it can be found that the government subsidies of the AShare market listed companies have become a common phenomenon, especially in recent years, the government's subsidies are presented on both the amount and the coverage The government subsidies have far-reaching influence on the economic and social development of our country and the listed companies in the capital market The sustainable development of the economy depends on the output of each industry to a great extent, in order to promote the development of the economy, upgrade the industrial technology, promote the optimization of the industrial structure, improve the international competitiveness of our industry, meet the needs of the national economy and the social development, and enhance the enterprise The creative ability of the industry and the corresponding production in different stages of our country Industry development policies. The implementation of these industrial policies requires that the State regulate the market access threshold of capital through the development of a catalogue of the elimination or limitation of the development industry on the one hand, and on the other hand, the listed companies that meet the industrial development policy need to be in the areas of taxation, investment, finance, government procurement, etc. The government subsidy, as an important industrial support, can play its due role, which will affect the development of the national industry The realization of the target. The Ministry of Finance officially promulgated the Accounting Standards for Enterprises No. 16 in February 2006. The government subsidies are recognized and measured by the government subsidies. The new rules require the listed company to set up a government subsidy to reflect the received government subsidy in the non-operating income This new standard not only reflects the convergence of the international accounting standards, but also makes up the shortcomings of the accounting treatment of the government subsidies in the previous accounting standards, making them more standardized and reasonable, and can restrict the use of the subsidy income in some respects. This paper, based on the analysis of the analysis of the literature and the background of the system, will explore the government's financial subsidy from the motive theory of the government subsidy. The purpose of this paper is to explore the current status of the government's subsidy behavior to the listed companies through the empirical analysis, and to explore the factors that the local government has taken into account in the selection of the subsidy object and the degree to which the government subsidies are given. The paper looks forward to the more thorough understanding of the relationship between the government and the enterprise, and the efficiency and efficiency of the government subsidy. This paper is divided into seven chapters. The first chapter is the introduction part, which is mainly the research background, meaning and research of this paper. The second chapter is the literature review on the research of the government subsidy motivation, and the research results of the domestic and foreign literature are analyzed and analyzed. The third chapter is the definition of the related concepts and the analysis of the system background, mainly including the definition, form and characteristics of the government subsidies and the government subsidies. The fourth chapter, based on the theoretical foundation and the research hypothesis, first expounds the motive of the government subsidy from the theory, and then combines with the previous research results. The fifth chapter is the empirical design of this paper, mainly introduces the choice of the sample and the data. The chapter six is the empirical analysis result, first of all is to carry on the descriptive statistical analysis from the multi-angle to the government subsidies, and the second is the hypothesis of this paper. The last part of this paper is to test the results of this paper. Chapter 7 is the conclusion. The expected contribution of this paper mainly includes: first, under the background of the implementation of the new government subsidy guidelines, using our country's listed company for a long time (2008-2012) and the latest government subsidy data, making full use of the description In this paper, various methods such as statistics, multiple linear regression and logistic regression are used to make a comprehensive and in-depth study on the motivation of government subsidies. The empirical analysis can provide more evidence for the role of the government in the transition economy. At the same time, this paper provides more empirical analysis data for the government subsidy motive. Secondly, based on the budget soft constraint and the father-love theory, the paper analyzes the different choice of government subsidies in the property right property, and the third, the first time, according to the industrial policy, in the comparative advantage and the competitive advantage theory Based on the analysis, high-tech enterprises and strategic emerging enterprises are used
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
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