公共財(cái)政補(bǔ)貼對(duì)廣州市企業(yè)績效影響的實(shí)證研究
本文選題:公共財(cái)政補(bǔ)貼 + 企業(yè)績效 ; 參考:《蘭州大學(xué)》2014年碩士論文
【摘要】:企業(yè)是我國國民經(jīng)濟(jì)發(fā)展中最具活力的力量,具有經(jīng)營靈活、高效、創(chuàng)新性強(qiáng)的特點(diǎn),企業(yè)把科學(xué)技術(shù)轉(zhuǎn)化為現(xiàn)實(shí)生產(chǎn)力所耗費(fèi)的時(shí)間也較少,能主動(dòng)而有效地參與市場(chǎng)競(jìng)爭(zhēng),激發(fā)了整個(gè)市場(chǎng)的競(jìng)爭(zhēng)壓力。目前,世界經(jīng)濟(jì)危機(jī)對(duì)我國企業(yè)的負(fù)面沖擊也比較大,使之陷入艱難的境地,因此我們有必要對(duì)企業(yè)進(jìn)行研究。關(guān)乎企業(yè)成長的績效問題便成為了人們研究的重點(diǎn)。2008年以來,全球經(jīng)濟(jì)在萎縮,宏觀刺激政策也是很必要的。國家宏觀政策分為貨幣政策和財(cái)政政策,貨幣政策可以增加貨幣乘數(shù)效應(yīng)帶來經(jīng)濟(jì)刺激性增長,但過多發(fā)行會(huì)引發(fā)通貨膨脹。由于受到世界貨幣影響,中國近幾年的通貨膨脹較嚴(yán)重,如果過多依賴貨幣政策,會(huì)使通貨膨脹加劇,所以這幾年國家的刺激經(jīng)濟(jì)增長的手段向財(cái)政政策傾斜。 本文創(chuàng)新性地從公共財(cái)政補(bǔ)貼的視角來考核國家財(cái)政政策有效性,建立了財(cái)政補(bǔ)貼模型和企業(yè)績效分析模型,在模型中設(shè)置了企業(yè)性質(zhì)變量,就業(yè)指標(biāo)標(biāo)量,企業(yè)績效變量,根據(jù)深圳證券交易所數(shù)據(jù)庫,收集了廣州市上市公司的真實(shí)數(shù)據(jù),運(yùn)用回歸分析的方法進(jìn)行了實(shí)證研究。結(jié)果表明:在當(dāng)前條件下,企業(yè)性質(zhì)對(duì)公共財(cái)政補(bǔ)貼有正的相關(guān)性,同時(shí)公共財(cái)政變量與企業(yè)績效也有正相關(guān)性。由此表明,公共財(cái)政補(bǔ)貼對(duì)企業(yè)有一定刺激和激勵(lì)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.
【學(xué)位授予單位】:蘭州大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.45;F272.5
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