政府補助與企業(yè)社會責任
發(fā)布時間：2019-03-05 08:00
【摘要】：近年來財政支出用于政府補助的比例越來越大,從本文研究的2010年到2012年滬市上市公司獲得補助的情況看,每年獲得補助的公司比例可以達到90%左右。政府補助的覆蓋面較廣,但針對每個公司的補助力度并不相同；另外有學者認為政府補助有失公平,且政府補助存在低效率。具有什么特征的公司可以獲得更多的補助,這些補助帶來了怎樣的效果以及政府通過補助進行資源配置的措施是否有必要是值得討論的問題。因此,本文從政府補助的動機角度出發(fā),研究了政府補助的影響因素,并用企業(yè)社會責任履行情況對政府補助的實施效果進行了實證研究。實證結果表明：(1)國有企業(yè)并沒有獲得更多的政府補助,而政府給予補助時有幫助面臨退市風險企業(yè)保牌的動機,這種動機在國有企業(yè)中更加強烈,使得ST企業(yè)更容易獲得更多的政府補助。(2)對于政府補助的實施效果,在全樣本中,政府補助與企業(yè)社會責任之間不存在顯著相關關系,但是在國有企業(yè)樣本中,政府補助可以促進企業(yè)社會責任的履行,提高企業(yè)對相關利益者的整體貢獻。另外,本文進一步以國有企業(yè)為樣本研究了計入營業(yè)外收入和計入遞延收益的政府補助對企業(yè)社會責任的影響,發(fā)現(xiàn)計入營業(yè)外收入的政府補助與企業(yè)社會責任顯著正相關,而計入遞延收益的政府補助對企業(yè)社會責任的影響不顯著；細分政府補助對企業(yè)利益相關者的影響后,發(fā)現(xiàn)政府補助增加了企業(yè)對供應商、職工和投資者和債權人的貢獻,但是減少了企業(yè)對政府的貢獻。(3)對政府補助的效用進行進一步分析后,發(fā)現(xiàn)政府補助對企業(yè)在次年的社會責任履行沒有顯著影響�？偟膩碚f,以企業(yè)社會責任的履行情況衡量,政府補助在實施過程中存在低效性,一定程度上也反映了政府在資源配置上的盲目性。政府要加強監(jiān)管,找出政府補助在發(fā)放和使用過程中存在的問題,使政府補助在社會經(jīng)濟中發(fā)揮積極作用。 本文從社會責任的角度評價政府補助的實施效果,關注了與企業(yè)相關的多方利益,實證結果較有現(xiàn)實意義。
[Abstract]:In recent years, the proportion of financial expenditure used for government subsidies is increasing. From 2010 to 2012, the proportion of listed companies in Shanghai stock market can reach about 90% each year, according to the situation that the listed companies in Shanghai Stock Exchange received subsidies from 2010 to 2012. The coverage of government subsidies is wide, but the level of subsidies for each company is not the same; other scholars believe that government subsidies are unfair and that government subsidies are inefficient. It is worth discussing whether it is necessary for companies with what characteristics to get more subsidies, how effective they are, and whether government measures to allocate resources through subsidies are necessary. Therefore, from the point of view of motivation of government subsidy, this paper studies the influencing factors of government subsidy, and makes an empirical study on the implementation effect of government subsidy with the implementation of corporate social responsibility. The empirical results show that: (1) State-owned enterprises do not receive more government subsidies, and government subsidies have the incentive to help enterprises face delisting risks, and this motivation is stronger in the state-owned enterprises. Make it easier for ST enterprises to get more government subsidies. (2) for the implementation effect of government subsidies, there is no significant correlation between government subsidies and corporate social responsibility in the full sample, but in the sample of state-owned enterprises, there is no significant correlation between government subsidies and corporate social responsibility. Government subsidies can promote the implementation of corporate social responsibility and improve the overall contribution of enterprises to relevant stakeholders. In addition, taking state-owned enterprises as a sample, this paper further studies the impact of government subsidies on corporate social responsibility, which includes out-of-business income and deferred income. It is found that government subsidies included in out-of-business income are significantly positively correlated with corporate social responsibility. However, the influence of government subsidy on corporate social responsibility is not significant. By subdividing the impact of government subsidies on business stakeholders, it was found that government subsidies increased the contribution of enterprises to suppliers, employees and investors and creditors. However, the contribution of enterprises to the government is reduced. (3) after a further analysis of the utility of government subsidies, it is found that government subsidies have no significant impact on the performance of enterprises' social responsibility in the following year. In general, in terms of the performance of corporate social responsibility, government subsidies are inefficient in the process of implementation, and to some extent also reflect the blindness of the government in the allocation of resources. The government should strengthen supervision, find out the problems existing in the distribution and use of government subsidies, and make the government subsidies play an active role in the social economy. This paper evaluates the effect of government subsidy from the point of view of social responsibility, and pays attention to the multi-benefits related to enterprises. The empirical results are of practical significance.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F812.45
本文編號：2434689
[Abstract]:In recent years, the proportion of financial expenditure used for government subsidies is increasing. From 2010 to 2012, the proportion of listed companies in Shanghai stock market can reach about 90% each year, according to the situation that the listed companies in Shanghai Stock Exchange received subsidies from 2010 to 2012. The coverage of government subsidies is wide, but the level of subsidies for each company is not the same; other scholars believe that government subsidies are unfair and that government subsidies are inefficient. It is worth discussing whether it is necessary for companies with what characteristics to get more subsidies, how effective they are, and whether government measures to allocate resources through subsidies are necessary. Therefore, from the point of view of motivation of government subsidy, this paper studies the influencing factors of government subsidy, and makes an empirical study on the implementation effect of government subsidy with the implementation of corporate social responsibility. The empirical results show that: (1) State-owned enterprises do not receive more government subsidies, and government subsidies have the incentive to help enterprises face delisting risks, and this motivation is stronger in the state-owned enterprises. Make it easier for ST enterprises to get more government subsidies. (2) for the implementation effect of government subsidies, there is no significant correlation between government subsidies and corporate social responsibility in the full sample, but in the sample of state-owned enterprises, there is no significant correlation between government subsidies and corporate social responsibility. Government subsidies can promote the implementation of corporate social responsibility and improve the overall contribution of enterprises to relevant stakeholders. In addition, taking state-owned enterprises as a sample, this paper further studies the impact of government subsidies on corporate social responsibility, which includes out-of-business income and deferred income. It is found that government subsidies included in out-of-business income are significantly positively correlated with corporate social responsibility. However, the influence of government subsidy on corporate social responsibility is not significant. By subdividing the impact of government subsidies on business stakeholders, it was found that government subsidies increased the contribution of enterprises to suppliers, employees and investors and creditors. However, the contribution of enterprises to the government is reduced. (3) after a further analysis of the utility of government subsidies, it is found that government subsidies have no significant impact on the performance of enterprises' social responsibility in the following year. In general, in terms of the performance of corporate social responsibility, government subsidies are inefficient in the process of implementation, and to some extent also reflect the blindness of the government in the allocation of resources. The government should strengthen supervision, find out the problems existing in the distribution and use of government subsidies, and make the government subsidies play an active role in the social economy. This paper evaluates the effect of government subsidy from the point of view of social responsibility, and pays attention to the multi-benefits related to enterprises. The empirical results are of practical significance.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F812.45
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