本文選題：財(cái)政補(bǔ)貼 + 上市公司　； 參考：《廣西大學(xué)》2017年碩士論文

【摘要】：財(cái)政補(bǔ)貼在財(cái)政政策當(dāng)中具有重要的作用,是國家通過對(duì)財(cái)政收入分配的干預(yù),來調(diào)節(jié)國民經(jīng)濟(jì)與社會(huì)發(fā)展的重要手段。在現(xiàn)代經(jīng)濟(jì)學(xué)理論的指導(dǎo)下,目前在全世界范圍內(nèi),政府對(duì)企業(yè)進(jìn)行財(cái)政補(bǔ)貼是一種非常普遍的行為�？v觀我國政府對(duì)企業(yè)的財(cái)政補(bǔ)貼,無論規(guī)模還是結(jié)構(gòu),無不體現(xiàn)出政府為提高企業(yè)自身發(fā)展能力、提升企業(yè)經(jīng)營績效的政策意圖。然而,我國政府財(cái)政補(bǔ)貼的效果是否顯著,從政府的角度、收到財(cái)政補(bǔ)貼的企業(yè)角度進(jìn)行觀察,發(fā)現(xiàn)各省市情況不一。從某種程度上來說,國內(nèi)學(xué)者們對(duì)政府對(duì)企業(yè)財(cái)政補(bǔ)貼效應(yīng)問題的研究仍然不夠深入,大多數(shù)仍停留在理論與現(xiàn)狀分析層面。最近幾年,我國不少省份的政府采取了降低對(duì)企業(yè)財(cái)政補(bǔ)貼力度的做法。為了弄清這一現(xiàn)象的原因,更好地貫徹財(cái)政補(bǔ)貼政策的意圖,需要對(duì)財(cái)政補(bǔ)貼的效應(yīng)問題進(jìn)行深入的研究。本文基于目前國內(nèi)的這一現(xiàn)狀,從政府財(cái)政補(bǔ)貼的重點(diǎn)--對(duì)上市公司的財(cái)政補(bǔ)貼入手,通過分析廣西上市公司財(cái)政補(bǔ)貼的現(xiàn)狀,建立面板數(shù)據(jù)模型進(jìn)行實(shí)證研究,并根據(jù)實(shí)證結(jié)果提出符合實(shí)際的政策建議,具有現(xiàn)實(shí)意義和一定的理論指導(dǎo)作用。本文共分為五個(gè)部分:第一章是全文的緒論。主要介紹本文的選題背景及意義,提出要解決的問題,通過閱讀和整理相關(guān)學(xué)者有關(guān)企業(yè)財(cái)政補(bǔ)貼的理論和文獻(xiàn),形成國內(nèi)外文獻(xiàn)綜述,并簡要介紹本文的主要研究方法和框架結(jié)構(gòu)。第二章是本文的理論基礎(chǔ)。分為經(jīng)濟(jì)學(xué)理論關(guān)于財(cái)政補(bǔ)貼的理論認(rèn)識(shí)、政府財(cái)政補(bǔ)貼的理論依據(jù)和政府對(duì)上市公司財(cái)政補(bǔ)貼行為的動(dòng)因三個(gè)部分。第三章是對(duì)廣西上市公司財(cái)政補(bǔ)貼的現(xiàn)狀進(jìn)行描述。主要從廣西政府對(duì)上市公司財(cái)政補(bǔ)貼的財(cái)政政策、廣西上市公司財(cái)政補(bǔ)貼的現(xiàn)狀進(jìn)行分析,并做出現(xiàn)狀描述的小結(jié)。第四章是廣西上市公司財(cái)政補(bǔ)貼效應(yīng)的實(shí)證分析。主要以2011年-2015年廣西區(qū)內(nèi)收到政府財(cái)政補(bǔ)貼的上市公司為研究對(duì)象,根據(jù)上市公司年度財(cái)務(wù)報(bào)表整理出的數(shù)據(jù),提出研究假設(shè),進(jìn)行回歸分析,得出的結(jié)論是廣西政府對(duì)上市公司的財(cái)政補(bǔ)貼并不能提升上市公司的經(jīng)營績效和自身的發(fā)展能力。第五章是研究結(jié)論和政策建議。研究結(jié)果表明,目前廣西政府對(duì)上市公司財(cái)政補(bǔ)貼存在的問題表現(xiàn)在:財(cái)政補(bǔ)貼行業(yè)分布不均衡;財(cái)政補(bǔ)貼地區(qū)分布不均衡;財(cái)政補(bǔ)貼相對(duì)規(guī)模和絕對(duì)規(guī)模增長較快;上市公司財(cái)政補(bǔ)貼政策不夠全面。對(duì)此,應(yīng)該在今后的工作中,豐富和完善上市公司財(cái)政補(bǔ)貼政策;合理控制上市公司財(cái)政補(bǔ)貼規(guī)模;平衡各地區(qū)上市公司的財(cái)政補(bǔ)貼;縮小各行業(yè)上市公司財(cái)政補(bǔ)貼的差距。
[Abstract]:Fiscal subsidy plays an important role in the fiscal policy. It is an important means for the government to regulate the national economy and social development through the intervention of fiscal income distribution. Under the guidance of modern economic theory, it is a very common behavior for the government to subsidize enterprises all over the world. Throughout the government financial subsidies to enterprises, regardless of the size or structure, all reflect the government's policy intention to improve the ability of enterprises to develop and improve the performance of enterprises. However, whether the effect of government financial subsidy is significant, from the point of view of the government and the enterprises receiving the financial subsidy, it is found that the situation of different provinces and cities is different. To some extent, the research on the effect of government financial subsidy to enterprises is still not deep enough, and most of them are still at the level of theory and current situation analysis. In recent years, the governments of many provinces in China have adopted measures to reduce the financial subsidies to enterprises. In order to understand the cause of this phenomenon and carry out the intention of fiscal subsidy policy better, we need to study the effect of fiscal subsidy in depth. Based on the current situation in China, this paper starts with the focus of government financial subsidy-the financial subsidy of listed companies, through the analysis of the current situation of financial subsidies of listed companies in Guangxi, and establishes panel data model for empirical research. According to the empirical results, some practical policy suggestions are put forward, which are of practical significance and theoretical guidance. This paper is divided into five parts: the first chapter is the introduction of the full text. This paper mainly introduces the background and significance of this topic, puts forward the problems to be solved, through reading and sorting out the relevant scholars' theories and documents on enterprise financial subsidies, forms a literature review at home and abroad. The main research methods and frame structure of this paper are briefly introduced. The second chapter is the theoretical basis of this paper. It is divided into three parts: the theoretical understanding of financial subsidy in economic theory, the theoretical basis of government financial subsidy and the motivation of government financial subsidy to listed companies. The third chapter describes the current situation of financial subsidies of listed companies in Guangxi. This paper mainly analyzes the financial policy of Guangxi government on the financial subsidy of listed companies and the present situation of financial subsidies of listed companies in Guangxi, and makes a brief summary of the current situation. The fourth chapter is the empirical analysis of the financial subsidy effect of Guangxi listed companies. Taking the listed companies that received the financial subsidy from 2011 to 2015 in Guangxi as the research object, according to the data collected from the annual financial statements of the listed companies, the paper puts forward the research assumptions and carries out regression analysis. The conclusion is that the financial subsidy of Guangxi government to listed companies can not improve the operating performance of listed companies and their own development ability. The fifth chapter is the conclusion of the study and policy recommendations. The results show that the problems existing in Guangxi government's financial subsidy to listed companies are as follows: unbalanced distribution of financial subsidy industry, unbalanced regional distribution of financial subsidy, rapid growth of relative scale and absolute scale of fiscal subsidy; The financial subsidy policy of listed companies is not comprehensive enough. In view of this, we should enrich and improve the financial subsidy policy of listed companies in the future; control the scale of financial subsidies of listed companies reasonably; balance the financial subsidies of listed companies in various regions; and narrow the gap between financial subsidies of listed companies in various industries.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F812.45

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