我國政府補(bǔ)助動機(jī)的研究
發(fā)布時(shí)間：2018-12-30 13:15
【摘要】：政府補(bǔ)助是一種重要的調(diào)控工具,是政府財(cái)政支出的重要組成部分。世界各國政府給予當(dāng)?shù)仄髽I(yè)財(cái)政補(bǔ)貼是一個(gè)普遍的事實(shí),政府有扶持企業(yè)發(fā)展的動機(jī)；同時(shí)近些年的政府補(bǔ)助研究顯示,政府補(bǔ)助在很多國家的GDP占比已達(dá)到一定比重。 我國正處于以計(jì)劃經(jīng)濟(jì)體制向市場經(jīng)濟(jì)體制轉(zhuǎn)變的過程中,這直接導(dǎo)致我國政府既承擔(dān)經(jīng)濟(jì)管理者的責(zé)任,又扮演著社會行政事務(wù)管理者的身份。另外,作為一國的掌控者,政府需要履行自身的經(jīng)濟(jì)目標(biāo)和政治目標(biāo),要實(shí)現(xiàn)這兩個(gè)目標(biāo),政府會與作為微觀經(jīng)濟(jì)主體的企業(yè)建立密切的聯(lián)系。政府補(bǔ)助作為政府宏觀調(diào)控的一種重要政策工具,也必然有著幫助政府實(shí)現(xiàn)自身經(jīng)濟(jì)和政治目標(biāo)的使命。 通過研究中國的股市可以發(fā)現(xiàn),A股市場上市公司的政府補(bǔ)貼已儼然成為一種普遍的現(xiàn)象,特別是近幾年,政府的這種補(bǔ)貼在金額上和覆蓋面上都呈遞增之勢。政府補(bǔ)助已經(jīng)對我國的經(jīng)濟(jì)社會發(fā)展和資本市場的上市公司產(chǎn)生了深遠(yuǎn)的影響。 經(jīng)濟(jì)的持續(xù)發(fā)展很大程度上依賴于各個(gè)產(chǎn)業(yè)的產(chǎn)出,為了促進(jìn)經(jīng)濟(jì)的發(fā)展,產(chǎn)業(yè)技術(shù)升級,推動產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化,提高我國產(chǎn)業(yè)的國際競爭力,滿足國民經(jīng)濟(jì)和社會發(fā)展需要以及增強(qiáng)企業(yè)創(chuàng)新能力,我國在不同階段都推出相應(yīng)的產(chǎn)業(yè)發(fā)展政策。這些產(chǎn)業(yè)政策的落實(shí)需要國家一方面通過制定淘汰或者限制發(fā)展產(chǎn)業(yè)目錄來規(guī)范資本市場準(zhǔn)入門檻,另一方面則需對符合產(chǎn)業(yè)發(fā)展政策的上市公司在財(cái)稅、投資、金融、政府采購等方面予以支持。政府補(bǔ)助作為一種重要的產(chǎn)業(yè)支持手段是否能發(fā)揮它應(yīng)有的作用,會影響著國家產(chǎn)業(yè)發(fā)展目標(biāo)的實(shí)現(xiàn)。 財(cái)政部于2006年2月正式頒布《企業(yè)會計(jì)準(zhǔn)則第16號——政府補(bǔ)助》,這個(gè)政府補(bǔ)助準(zhǔn)則對政府補(bǔ)助的確認(rèn)和計(jì)量有了全新的規(guī)定。新準(zhǔn)則要求上市公司在營業(yè)外收入中單獨(dú)設(shè)置政府補(bǔ)助這一科目來反映收到的政府補(bǔ)助的金額、用途等信息。這一新準(zhǔn)則不僅體現(xiàn)了與國際會計(jì)準(zhǔn)則的趨同,而且也彌補(bǔ)了以前會計(jì)準(zhǔn)則中有關(guān)政府補(bǔ)助會計(jì)處理的不足,使其更加規(guī)范化和合理化,可在一定方面上限制企業(yè)利用補(bǔ)貼收入來進(jìn)行盈余操作。 本文在基于對文獻(xiàn)梳理和制度背景的分析之后,將從政府補(bǔ)助的動機(jī)理論出發(fā),探索我國政府財(cái)政補(bǔ)貼上市公司的不同動機(jī)。本文旨在通過實(shí)證分析了解我國政府對上市公司補(bǔ)助行為的現(xiàn)狀,發(fā)掘地方政府在選擇補(bǔ)助對象以及給予多大程度的政府補(bǔ)助時(shí)主要考慮的因素以及補(bǔ)助的目標(biāo)所在。本文期待在對政府與企業(yè)的關(guān)系有更深入的了解的基礎(chǔ)上,進(jìn)而對政府補(bǔ)助的效率和效果問題提出些許建議。 本文總共分為七章,第一章屬于導(dǎo)論部分,主要是本文的研究背景、意義、研究方法、研究思路的介紹。 第二章是有關(guān)政府補(bǔ)助動機(jī)研究的文獻(xiàn)綜述,通過對國內(nèi)外文獻(xiàn)研究結(jié)果進(jìn)行分析和評價(jià),為本文挖掘了研究空間。 第三章是相關(guān)概念的界定及制度背景分析,主要包括政府補(bǔ)助的定義、形式及特征,政府補(bǔ)助的制度變遷和我國特殊的退市制度。 第四章為理論基礎(chǔ)與研究假設(shè),首先從理論上對于政府補(bǔ)助的動機(jī)進(jìn)行了闡述,其次結(jié)合前人的研究結(jié)果綜合分析,在此基礎(chǔ)上作出本文的研究假設(shè)。 第五章為本文的實(shí)證設(shè)計(jì),主要介紹了樣本的選擇和數(shù)據(jù)來源,相關(guān)變量的定義以及模型的設(shè)計(jì)等內(nèi)容。 第六章為實(shí)證分析結(jié)果部分,首先從多角度對政府補(bǔ)助進(jìn)行描述性統(tǒng)計(jì)分析,其次對本文的假設(shè)進(jìn)行實(shí)證檢驗(yàn),最后對本文的結(jié)論進(jìn)行穩(wěn)健性檢驗(yàn)。 第七章為結(jié)論部分,包括主要的研究結(jié)論,研究啟示以及研究局限性。 本文的預(yù)期貢獻(xiàn)主要包括：第一、在新的政府補(bǔ)助準(zhǔn)則實(shí)施的背景之下,運(yùn)用我國上市公司較長時(shí)間(2008-2012)以及最新的政府補(bǔ)助數(shù)據(jù),充分利用描述性統(tǒng)計(jì)、多元線性回歸和logistic回歸等多種方法,對政府補(bǔ)助動機(jī)進(jìn)行全面、深入的實(shí)證分析,可以為轉(zhuǎn)型經(jīng)濟(jì)中的政府作用提供更多證據(jù)。由于目前國內(nèi)學(xué)者對于政府補(bǔ)助動機(jī)的研究尚還沒有達(dá)到一定的深度,本文為政府補(bǔ)助動機(jī)提供了更多的實(shí)證分析數(shù)據(jù)。第二、基于預(yù)算軟約束和父愛主義理論,分析政府補(bǔ)助在產(chǎn)權(quán)性質(zhì)方面的不同選擇；第三、首次根據(jù)產(chǎn)業(yè)政策,在比較優(yōu)勢和競爭優(yōu)勢理論分析之上,采用高科技企業(yè)和戰(zhàn)略新興企業(yè)政府補(bǔ)助數(shù)據(jù),探索政府補(bǔ)助在相關(guān)產(chǎn)業(yè)發(fā)展方面的動機(jī)。
[Abstract]:The government subsidy is an important control tool, which is an important part of the government's financial expenditure. The government's financial subsidy to local enterprises is a general fact, and the government has the motive to support the development of the enterprise. At the same time, the government subsidy research in recent years shows that the government subsidies have reached a certain proportion in many countries. China is in the process of changing the planned economic system to the market economic system, which directly leads to the government's responsibility for the economic manager and the body of the management of the social administration. In addition, as the control of a State, the Government needs to carry out its own economic objectives and political objectives, and that the two objectives will be achieved and that the Government will establish close liaison with the enterprise that is the subject of the microeconomy The government subsidy, as an important policy tool for government macro-control, must also have the effect of helping the government to achieve its own economic and political objectives By studying the stock market in China, it can be found that the government subsidies of the AShare market listed companies have become a common phenomenon, especially in recent years, the government's subsidies are presented on both the amount and the coverage The government subsidies have far-reaching influence on the economic and social development of our country and the listed companies in the capital market The sustainable development of the economy depends on the output of each industry to a great extent, in order to promote the development of the economy, upgrade the industrial technology, promote the optimization of the industrial structure, improve the international competitiveness of our industry, meet the needs of the national economy and the social development, and enhance the enterprise The creative ability of the industry and the corresponding production in different stages of our country Industry development policies. The implementation of these industrial policies requires that the State regulate the market access threshold of capital through the development of a catalogue of the elimination or limitation of the development industry on the one hand, and on the other hand, the listed companies that meet the industrial development policy need to be in the areas of taxation, investment, finance, government procurement, etc. The government subsidy, as an important industrial support, can play its due role, which will affect the development of the national industry The realization of the target. The Ministry of Finance officially promulgated the Accounting Standards for Enterprises No. 16 in February 2006. The government subsidies are recognized and measured by the government subsidies. The new rules require the listed company to set up a government subsidy to reflect the received government subsidy in the non-operating income This new standard not only reflects the convergence of the international accounting standards, but also makes up the shortcomings of the accounting treatment of the government subsidies in the previous accounting standards, making them more standardized and reasonable, and can restrict the use of the subsidy income in some respects. This paper, based on the analysis of the analysis of the literature and the background of the system, will explore the government's financial subsidy from the motive theory of the government subsidy. The purpose of this paper is to explore the current status of the government's subsidy behavior to the listed companies through the empirical analysis, and to explore the factors that the local government has taken into account in the selection of the subsidy object and the degree to which the government subsidies are given. The paper looks forward to the more thorough understanding of the relationship between the government and the enterprise, and the efficiency and efficiency of the government subsidy. This paper is divided into seven chapters. The first chapter is the introduction part, which is mainly the research background, meaning and research of this paper. The second chapter is the literature review on the research of the government subsidy motivation, and the research results of the domestic and foreign literature are analyzed and analyzed. The third chapter is the definition of the related concepts and the analysis of the system background, mainly including the definition, form and characteristics of the government subsidies and the government subsidies. The fourth chapter, based on the theoretical foundation and the research hypothesis, first expounds the motive of the government subsidy from the theory, and then combines with the previous research results. The fifth chapter is the empirical design of this paper, mainly introduces the choice of the sample and the data. The chapter six is the empirical analysis result, first of all is to carry on the descriptive statistical analysis from the multi-angle to the government subsidies, and the second is the hypothesis of this paper. The last part of this paper is to test the results of this paper. Chapter 7 is the conclusion. The expected contribution of this paper mainly includes: first, under the background of the implementation of the new government subsidy guidelines, using our country's listed company for a long time (2008-2012) and the latest government subsidy data, making full use of the description In this paper, various methods such as statistics, multiple linear regression and logistic regression are used to make a comprehensive and in-depth study on the motivation of government subsidies. The empirical analysis can provide more evidence for the role of the government in the transition economy. At the same time, this paper provides more empirical analysis data for the government subsidy motive. Secondly, based on the budget soft constraint and the father-love theory, the paper analyzes the different choice of government subsidies in the property right property, and the third, the first time, according to the industrial policy, in the comparative advantage and the competitive advantage theory Based on the analysis, high-tech enterprises and strategic emerging enterprises are used
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45
本文編號：2395631
[Abstract]:The government subsidy is an important control tool, which is an important part of the government's financial expenditure. The government's financial subsidy to local enterprises is a general fact, and the government has the motive to support the development of the enterprise. At the same time, the government subsidy research in recent years shows that the government subsidies have reached a certain proportion in many countries. China is in the process of changing the planned economic system to the market economic system, which directly leads to the government's responsibility for the economic manager and the body of the management of the social administration. In addition, as the control of a State, the Government needs to carry out its own economic objectives and political objectives, and that the two objectives will be achieved and that the Government will establish close liaison with the enterprise that is the subject of the microeconomy The government subsidy, as an important policy tool for government macro-control, must also have the effect of helping the government to achieve its own economic and political objectives By studying the stock market in China, it can be found that the government subsidies of the AShare market listed companies have become a common phenomenon, especially in recent years, the government's subsidies are presented on both the amount and the coverage The government subsidies have far-reaching influence on the economic and social development of our country and the listed companies in the capital market The sustainable development of the economy depends on the output of each industry to a great extent, in order to promote the development of the economy, upgrade the industrial technology, promote the optimization of the industrial structure, improve the international competitiveness of our industry, meet the needs of the national economy and the social development, and enhance the enterprise The creative ability of the industry and the corresponding production in different stages of our country Industry development policies. The implementation of these industrial policies requires that the State regulate the market access threshold of capital through the development of a catalogue of the elimination or limitation of the development industry on the one hand, and on the other hand, the listed companies that meet the industrial development policy need to be in the areas of taxation, investment, finance, government procurement, etc. The government subsidy, as an important industrial support, can play its due role, which will affect the development of the national industry The realization of the target. The Ministry of Finance officially promulgated the Accounting Standards for Enterprises No. 16 in February 2006. The government subsidies are recognized and measured by the government subsidies. The new rules require the listed company to set up a government subsidy to reflect the received government subsidy in the non-operating income This new standard not only reflects the convergence of the international accounting standards, but also makes up the shortcomings of the accounting treatment of the government subsidies in the previous accounting standards, making them more standardized and reasonable, and can restrict the use of the subsidy income in some respects. This paper, based on the analysis of the analysis of the literature and the background of the system, will explore the government's financial subsidy from the motive theory of the government subsidy. The purpose of this paper is to explore the current status of the government's subsidy behavior to the listed companies through the empirical analysis, and to explore the factors that the local government has taken into account in the selection of the subsidy object and the degree to which the government subsidies are given. The paper looks forward to the more thorough understanding of the relationship between the government and the enterprise, and the efficiency and efficiency of the government subsidy. This paper is divided into seven chapters. The first chapter is the introduction part, which is mainly the research background, meaning and research of this paper. The second chapter is the literature review on the research of the government subsidy motivation, and the research results of the domestic and foreign literature are analyzed and analyzed. The third chapter is the definition of the related concepts and the analysis of the system background, mainly including the definition, form and characteristics of the government subsidies and the government subsidies. The fourth chapter, based on the theoretical foundation and the research hypothesis, first expounds the motive of the government subsidy from the theory, and then combines with the previous research results. The fifth chapter is the empirical design of this paper, mainly introduces the choice of the sample and the data. The chapter six is the empirical analysis result, first of all is to carry on the descriptive statistical analysis from the multi-angle to the government subsidies, and the second is the hypothesis of this paper. The last part of this paper is to test the results of this paper. Chapter 7 is the conclusion. The expected contribution of this paper mainly includes: first, under the background of the implementation of the new government subsidy guidelines, using our country's listed company for a long time (2008-2012) and the latest government subsidy data, making full use of the description In this paper, various methods such as statistics, multiple linear regression and logistic regression are used to make a comprehensive and in-depth study on the motivation of government subsidies. The empirical analysis can provide more evidence for the role of the government in the transition economy. At the same time, this paper provides more empirical analysis data for the government subsidy motive. Secondly, based on the budget soft constraint and the father-love theory, the paper analyzes the different choice of government subsidies in the property right property, and the third, the first time, according to the industrial policy, in the comparative advantage and the competitive advantage theory Based on the analysis, high-tech enterprises and strategic emerging enterprises are used
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45
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