公共财政补贴对广州市企业绩效影响的实证研究

发布时间：2018-06-04 20:26

本文选题：公共财政补贴 + 企业绩效　；参考：《兰州大学》2014年硕士论文

【摘要】：企业是我国国民经济发展中最具活力的力量,具有经营灵活、高效、创新性强的特点,企业把科学技术转化为现实生产力所耗费的时间也较少,能主动而有效地参与市场竞争,激发了整个市场的竞争压力。目前,世界经济危机对我国企业的负面冲击也比较大,使之陷入艰难的境地,因此我们有必要对企业进行研究。关乎企业成长的绩效问题便成为了人们研究的重点。2008年以来,全球经济在萎缩,宏观刺激政策也是很必要的。国家宏观政策分为货币政策和财政政策,货币政策可以增加货币乘数效应带来经济刺激性增长,但过多发行会引发通货膨胀。由于受到世界货币影响,中国近几年的通货膨胀较严重,如果过多依赖货币政策,会使通货膨胀加剧,所以这几年国家的刺激经济增长的手段向财政政策倾斜。本文创新性地从公共财政补贴的视角来考核国家财政政策有效性,建立了财政补贴模型和企业绩效分析模型,在模型中设置了企业性质变量,就业指标标量,企业绩效变量,根据深圳证券交易所数据库,收集了广州市上市公司的真实数据,运用回归分析的方法进行了实证研究。结果表明：在当前条件下,企业性质对公共财政补贴有正的相关性,同时公共财政变量与企业绩效也有正相关性。由此表明,公共财政补贴对企业有一定刺激和激励作用。
[Abstract]:Enterprises are the most dynamic force in the development of national economy of our country. They have the characteristics of flexible management, high efficiency and strong innovation. It takes less time for enterprises to transform science and technology into real productive forces, and they can take part in market competition actively and effectively. Has stimulated the entire market competition pressure. At present, the negative impact of the world economic crisis on Chinese enterprises is also relatively large, which makes them into a difficult situation, so it is necessary for us to study the enterprises. Performance issues related to corporate growth have become the focus of research. Since 2008, the global economy has shrunk, and macroeconomic stimulus policies have been necessary. National macro policy can be divided into monetary policy and fiscal policy. Monetary policy can increase monetary multiplier effect to bring economic stimulus growth, but excessive issuance will lead to inflation. Because of the influence of the world currency, China's inflation in recent years is more serious, if relying too much on monetary policy, inflation will increase, so in recent years, the national means of stimulating economic growth have tilted towards fiscal policy. This paper creatively evaluates the effectiveness of national financial policy from the perspective of public financial subsidy, and establishes the financial subsidy model and enterprise performance analysis model. In the model, the enterprise nature variables, employment index scalars, enterprise performance variables are set up. According to the database of Shenzhen Stock Exchange, the real data of listed companies in Guangzhou are collected, and the empirical research is carried out by regression analysis. The results show that under the current conditions, the nature of the enterprise has a positive correlation with the public financial subsidies, and there is also a positive correlation between the public financial variables and the enterprise performance. This shows that public financial subsidies have a certain incentive and incentive to enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F272.5

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