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政府補助對企業績效的影響

Advances in Social Sciences 社會科學前沿, 2018, 7(8), 1361-1367

政府補助對企業績效的影響

Published Online August 2018 in Hans. //kw.zhide.xyz/doc/8a4874d9690203d8ce2f0066f5335a8103d26651.html/journal/ass

////kw.zhide.xyz/doc/8a4874d9690203d8ce2f0066f5335a8103d26651.html/10.12677/ass.2018.78201

The Effect of Government Subsidy on

Business Performance

Mo Bai, Yang Gao, Liyao Tong

Accounting School, Tianjin University of Commerce, Tianjin

政府補助對企業績效的影響

Received: Aug. 1st, 2018; accepted: Aug. 13th, 2018; published: Aug. 21st, 2018

政府補助對企業績效的影響

Abstract

From the scale of the company and the nature of the company, based on the 2014~2015 total A-share non-ST listing sample companies, through comprehensive control of the financial perfor-mance of many companies mentioned in the previous literatures, this paper tested the influence mechanism of the government grants in enterprises on listed companies’ performance. Using SPSS20.0 statistical software to conduct correlation analysis, we established a regression model for sample companies and drew conclusions. After the system controlled the scale of the company and the impact of the asset-liability ratio, the government subsidy had no significant impact on the current financial performance of the company, but it had a lagging effect on the improvement of corporate financial performance. The significance of the study lies in pointing out the effect of government subsidies on company performance and providing a theoretical basis for policy mak-ers to formulate subsidies.

Keywords

Business Performance, Government Subsidy, Company Size

政府補助對企業績效的影響

政府補助對企業績效的影響

白默,高陽,佟立垚

天津商業大學會計學院,天津

政府補助對企業績效的影響

收稿日期:2018年8月1日;錄用日期:2018年8月13日;發佈日期:2018年8月21日

政府補助對企業績效的影響

摘要

本文從公司規模,企業性質等角度,基於2014~2015年全部A股非ST上市樣本公司,通過全面控制前期