Advances in Social Sciences 社會科學前沿, 2018, 7(8), 1361-1367
Published Online August 2018 in Hans. //kw.zhide.xyz/doc/8a4874d9690203d8ce2f0066f5335a8103d26651.html/journal/ass
The Effect of Government Subsidy on
Mo Bai, Yang Gao, Liyao Tong
Accounting School, Tianjin University of Commerce, Tianjin
Received: Aug. 1st, 2018; accepted: Aug. 13th, 2018; published: Aug. 21st, 2018
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.
Business Performance, Government Subsidy, Company Size