政府补助与企业社会责任

发布时间：2019-03-05 08:00

【摘要】：近年来财政支出用于政府补助的比例越来越大,从本文研究的2010年到2012年沪市上市公司获得补助的情况看,每年获得补助的公司比例可以达到90%左右。政府补助的覆盖面较广,但针对每个公司的补助力度并不相同；另外有学者认为政府补助有失公平,且政府补助存在低效率。具有什么特征的公司可以获得更多的补助,这些补助带来了怎样的效果以及政府通过补助进行资源配置的措施是否有必要是值得讨论的问题。因此,本文从政府补助的动机角度出发,研究了政府补助的影响因素,并用企业社会责任履行情况对政府补助的实施效果进行了实证研究。实证结果表明：(1)国有企业并没有获得更多的政府补助,而政府给予补助时有帮助面临退市风险企业保牌的动机,这种动机在国有企业中更加强烈,使得ST企业更容易获得更多的政府补助。(2)对于政府补助的实施效果,在全样本中,政府补助与企业社会责任之间不存在显著相关关系,但是在国有企业样本中,政府补助可以促进企业社会责任的履行,提高企业对相关利益者的整体贡献。另外,本文进一步以国有企业为样本研究了计入营业外收入和计入递延收益的政府补助对企业社会责任的影响,发现计入营业外收入的政府补助与企业社会责任显著正相关,而计入递延收益的政府补助对企业社会责任的影响不显著；细分政府补助对企业利益相关者的影响后,发现政府补助增加了企业对供应商、职工和投资者和债权人的贡献,但是减少了企业对政府的贡献。(3)对政府补助的效用进行进一步分析后,发现政府补助对企业在次年的社会责任履行没有显著影响。总的来说,以企业社会责任的履行情况衡量,政府补助在实施过程中存在低效性,一定程度上也反映了政府在资源配置上的盲目性。政府要加强监管,找出政府补助在发放和使用过程中存在的问题,使政府补助在社会经济中发挥积极作用。本文从社会责任的角度评价政府补助的实施效果,关注了与企业相关的多方利益,实证结果较有现实意义。
[Abstract]:In recent years, the proportion of financial expenditure used for government subsidies is increasing. From 2010 to 2012, the proportion of listed companies in Shanghai stock market can reach about 90% each year, according to the situation that the listed companies in Shanghai Stock Exchange received subsidies from 2010 to 2012. The coverage of government subsidies is wide, but the level of subsidies for each company is not the same; other scholars believe that government subsidies are unfair and that government subsidies are inefficient. It is worth discussing whether it is necessary for companies with what characteristics to get more subsidies, how effective they are, and whether government measures to allocate resources through subsidies are necessary. Therefore, from the point of view of motivation of government subsidy, this paper studies the influencing factors of government subsidy, and makes an empirical study on the implementation effect of government subsidy with the implementation of corporate social responsibility. The empirical results show that: (1) State-owned enterprises do not receive more government subsidies, and government subsidies have the incentive to help enterprises face delisting risks, and this motivation is stronger in the state-owned enterprises. Make it easier for ST enterprises to get more government subsidies. (2) for the implementation effect of government subsidies, there is no significant correlation between government subsidies and corporate social responsibility in the full sample, but in the sample of state-owned enterprises, there is no significant correlation between government subsidies and corporate social responsibility. Government subsidies can promote the implementation of corporate social responsibility and improve the overall contribution of enterprises to relevant stakeholders. In addition, taking state-owned enterprises as a sample, this paper further studies the impact of government subsidies on corporate social responsibility, which includes out-of-business income and deferred income. It is found that government subsidies included in out-of-business income are significantly positively correlated with corporate social responsibility. However, the influence of government subsidy on corporate social responsibility is not significant. By subdividing the impact of government subsidies on business stakeholders, it was found that government subsidies increased the contribution of enterprises to suppliers, employees and investors and creditors. However, the contribution of enterprises to the government is reduced. (3) after a further analysis of the utility of government subsidies, it is found that government subsidies have no significant impact on the performance of enterprises' social responsibility in the following year. In general, in terms of the performance of corporate social responsibility, government subsidies are inefficient in the process of implementation, and to some extent also reflect the blindness of the government in the allocation of resources. The government should strengthen supervision, find out the problems existing in the distribution and use of government subsidies, and make the government subsidies play an active role in the social economy. This paper evaluates the effect of government subsidy from the point of view of social responsibility, and pays attention to the multi-benefits related to enterprises. The empirical results are of practical significance.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F812.45

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