本文關(guān)鍵詞：政府補(bǔ)助對(duì)新能源行業(yè)發(fā)展能力的影響研究　出處：《安徽大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：面對(duì)傳統(tǒng)能源供需矛盾的突顯和氣候環(huán)境惡化引起的不良后果,人們逐漸把目光投入到新型節(jié)約環(huán)保資源,試圖減少對(duì)傳統(tǒng)能源的過(guò)度依賴(lài)。金融危機(jī)之后,新能源產(chǎn)業(yè)巨大的資源潛力以及環(huán)保節(jié)能的特性更是使其成為發(fā)達(dá)國(guó)家擺脫危機(jī)的一大新興產(chǎn)業(yè)。目前,重視新能源發(fā)展已經(jīng)不再僅僅是發(fā)達(dá)國(guó)家的重大課題,發(fā)展中國(guó)家也開(kāi)始逐步關(guān)注起來(lái)。在我國(guó),新能源行業(yè)雖然起步較晚,但國(guó)家一直給予了高度重視。在“十一五”期間確立了建設(shè)資源節(jié)約型、環(huán)境友好型“兩型”社會(huì)的發(fā)展戰(zhàn)略,“十二五”規(guī)劃再一次對(duì)新能源發(fā)展做出新的規(guī)劃,為新能源行業(yè)的發(fā)展指明方向,發(fā)展新能源,對(duì)中國(guó)實(shí)現(xiàn)可持續(xù)發(fā)展具有重大的戰(zhàn)略意義。近年來(lái),我國(guó)政府補(bǔ)助確實(shí)在資源的優(yōu)化配置、產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和產(chǎn)業(yè)鏈的升級(jí)優(yōu)化過(guò)程這些方面起到了一定作用,使得政府補(bǔ)助對(duì)新能源發(fā)展的影響方面受到社會(huì)的廣泛關(guān)注。國(guó)家對(duì)新能源行業(yè)投入資金的力度和范圍都在逐年增強(qiáng),但國(guó)家每年通過(guò)政府補(bǔ)助投入的大量資金是否真正能夠如愿提高新能源上市公司經(jīng)營(yíng)績(jī)效,是否有利于上市公司的長(zhǎng)期發(fā)展,已成為現(xiàn)階段理論界和實(shí)務(wù)界關(guān)注的熱點(diǎn)問(wèn)題。 本文立足于國(guó)內(nèi)外相關(guān)理論和已有的研究成果,從政府補(bǔ)助基礎(chǔ)理論出發(fā),對(duì)政府補(bǔ)助及上市公司發(fā)展能力的相關(guān)概念進(jìn)行了界定,運(yùn)用描述性統(tǒng)計(jì)的方法分析我國(guó)新能源行業(yè)發(fā)展能力的現(xiàn)狀。其次,歸納了影響我國(guó)新能源行業(yè)上市公司發(fā)展能力的各方面因素。本文采用規(guī)范研究和實(shí)證研究相結(jié)合的方法對(duì)政府補(bǔ)助對(duì)新能源行業(yè)的發(fā)展能力影響進(jìn)行了系統(tǒng)分析。在理論部分采用了規(guī)范研究的方法闡述了政府補(bǔ)助的相關(guān)理論及新能源行業(yè)發(fā)展能力的影響因素,并運(yùn)用描述性統(tǒng)計(jì)分析了我國(guó)新能源行業(yè)發(fā)展能力的現(xiàn)狀。實(shí)證部分,本文通過(guò)描述性統(tǒng)計(jì)和Logistic回歸分析,提出相關(guān)假設(shè),對(duì)政府補(bǔ)助對(duì)新能源行業(yè)發(fā)展能力的各項(xiàng)關(guān)鍵指標(biāo)分別進(jìn)行了檢驗(yàn)。 本文通過(guò)SPSS19.0統(tǒng)計(jì)軟件構(gòu)建模型,進(jìn)行回歸分析,實(shí)證研究結(jié)果為：政府補(bǔ)助與企業(yè)當(dāng)期的發(fā)展能力正相關(guān),但相關(guān)性不顯著；政府補(bǔ)助對(duì)企業(yè)后期發(fā)展能力影響顯著,而且在盈利能力強(qiáng)的企業(yè)中這一現(xiàn)象更為明顯,在盈利能力較差的企業(yè)中并不顯著。針對(duì)實(shí)證研究結(jié)果,本文提出以下建議：第一,政府應(yīng)該轉(zhuǎn)變?cè)械挠^念,遵從有效資本市場(chǎng)規(guī)律,讓市場(chǎng)優(yōu)化配置社會(huì)資源；第二,新能源上市公司應(yīng)該積極主動(dòng)開(kāi)拓市場(chǎng),提高自身競(jìng)爭(zhēng)力而不是依賴(lài)政府補(bǔ)助；第三,引入社會(huì)中介機(jī)構(gòu)進(jìn)行監(jiān)督,在加大政府補(bǔ)助披露力度的同時(shí)建立政府補(bǔ)助效率評(píng)價(jià)體系；第四,政府補(bǔ)助應(yīng)該重點(diǎn)投入那些自身業(yè)績(jī)較好的企業(yè)之中,效果更為顯著。 本文創(chuàng)新點(diǎn)如下：第一,研究視角獨(dú)特。國(guó)內(nèi)學(xué)者對(duì)政府補(bǔ)助的相關(guān)研究大多數(shù)是選取農(nóng)業(yè)類(lèi)上市公司為樣本進(jìn)行的,本文從新能源行業(yè)這一新興產(chǎn)業(yè)入手,以全體上市公司為樣本,探討政府補(bǔ)助對(duì)這一行業(yè)內(nèi)上市公司發(fā)展能力的影響,是一個(gè)較新的切入點(diǎn)。 第二,研究?jī)?nèi)容創(chuàng)新。國(guó)內(nèi)外學(xué)者研究政府補(bǔ)助對(duì)企業(yè)業(yè)績(jī)的影響,主要側(cè)重于對(duì)盈利能力和償債能力方面的影響研究,較少涉及專(zhuān)門(mén)針對(duì)發(fā)展能力的研究。盈利能力和償債能力主要是針對(duì)企業(yè)的短期業(yè)績(jī)進(jìn)行評(píng)價(jià),發(fā)展能力則是側(cè)重于企業(yè)的長(zhǎng)期業(yè)績(jī)考核。一個(gè)企業(yè)或者一個(gè)行業(yè)想要長(zhǎng)期生存發(fā)展下去,必須關(guān)注企業(yè)的發(fā)展能力。 第三,研究方法創(chuàng)新。國(guó)內(nèi)學(xué)者在研究政府補(bǔ)助對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響時(shí),使用的都是整體上市公司或者某個(gè)行業(yè)的全體上市公司作為研究對(duì)象,未對(duì)自身經(jīng)營(yíng)能力不同的企業(yè)進(jìn)行分類(lèi)研究。本文在實(shí)證部分對(duì)新能源行業(yè)上市公司全體樣本以盈利能力的強(qiáng)弱作為基礎(chǔ)評(píng)判依據(jù)進(jìn)行分類(lèi),對(duì)政府補(bǔ)助和經(jīng)營(yíng)業(yè)績(jī)不同的企業(yè)發(fā)展能力的相關(guān)性程度的區(qū)別進(jìn)行研究,是一種新的分類(lèi)研究方法。
[Abstract]:In the face of the contradiction between the traditional energy supply and demand highlights the deterioration of the environment and climate caused harmful consequences, people gradually turn into new resources saving and environmental protection, to reduce excessive dependence on traditional energy sources. After the financial crisis, the new energy industry potential resources and environmental protection and energy saving characteristics is to make it become an emerging industry in developed countries to get rid of the crisis. At present, attaches great importance to the development of new energy is no longer a major issue in developed countries, developing countries have begun to gradually focus. In our country, the new energy industry started late, but the state has been given much attention. In the "11th Five-Year" established during the construction of a resource-saving and environment-friendly development strategy "type two" society, "12th Five-Year" planning once again in the new energy development and make new plans for the direction of the new energy industry development, the development of new To realize the sustainable development of energy, Chinese has great strategic significance. In recent years, our country government subsidies do in the optimal allocation of resources, optimization and upgrading of industrial structure adjustment and industrial chain process which played a certain role, the impact of government subsidies for new energy development has been widespread concern in society. The intensity of the country and the scope of the new energy industry investment funds are increasing year by year, but the state each year through a large number of government subsidies to investment really can get new energy to improve the operating performance of the listed companies, is conducive to long-term development of listed companies, has become a hot issue at this stage theorists and practitioners.
This research is based on the domestic and foreign relevant theory and existing, from the point of view of government subsidies for basic theory, related concepts of the development ability of listed companies and government subsidies were defined, descriptive statistical methods to analysis the current situation and development of new energy industry in China. Secondly, summarized the factors affecting the development of new energy industry China's listed companies. This paper uses the method of combining normative research and empirical research on government subsidies for new energy industry development ability of system analysis. In the part of theory by using the method of normative research to explain the factors affecting the related theory of government subsidies and the new energy industry development capabilities, and the use of descriptive statistics the paper analyzes the current situation of the ability of the new energy industry in China. The empirical part, this paper through descriptive statistics and Logistic regression analysis, put forward the related false The key indicators of the government subsidies for the development of the new energy industry were tested respectively.
This paper constructs the model by SPSS19.0 statistical software, regression analysis, empirical research results are as follows: the development ability of government subsidies and enterprise current positive correlation, but the correlation is not significant; impact of government subsidies on the late development of enterprises capacity significantly, and in strong profitability of the enterprises in this phenomenon is more obvious, the difference is not significant in profitability poor enterprise. According to the empirical results, this paper puts forward the following suggestions: first, the government should change the original concept, effectively comply with the rules of the capital market, let the market optimize the allocation of social resources; second, new energy listed companies should actively explore the market, improve their own competitiveness rather than relying on government subsidies; third, the introduction of social intermediary organizations supervise the establishment of government subsidy efficiency evaluation system at the same time increase government subsidies disclosure; fourth, government subsidies should focus on In those enterprises with better performance, the effect is more significant.
The innovations of this paper are as follows: first, a unique research perspective. Domestic scholars on the study of government grants is to select the most agricultural listed companies as samples, this article from the new energy industry is an emerging industry starting with all the listed companies as samples, to explore the influence of government subsidy on the development capacity of the industry of listed companies that is a new starting point.
Second, the research content innovation. Government subsidies of scholars at home and abroad influence on corporate performance. The influence of the main focus on profitability and solvency, less involved in the specialized research on the development ability. The profitability and solvency is mainly to evaluate the short-term performance of enterprises, development ability is the long-term performance assessment focuses in the enterprise. An enterprise or an industry to the long-term survival and development, must pay attention to the development of enterprises.
Third, the innovation of research method. Domestic scholars in the study of impact of government subsidies on enterprise financial performance, the use of all the listed companies listed company or an industry as the research object, classification research is not operating their own ability to different enterprises. In the empirical part of the listed companies in the new energy industry in all samples profit ability as the basis of judgment basis for classification, the difference degree of correlation between the ability of enterprise development of government subsidies and operating results of the study are a kind of new research methods.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.2;F812.45

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