政府對(duì)上市公司財(cái)政補(bǔ)貼決定因素與效應(yīng)的統(tǒng)計(jì)分析.pdf

1、天津財(cái)經(jīng)大學(xué)碩士學(xué)位論文政府對(duì)上市公司財(cái)政補(bǔ)貼決定因素與效應(yīng)的統(tǒng)計(jì)分析姓名：趙東平申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：國(guó)民經(jīng)濟(jì)學(xué)指導(dǎo)教師：曹景林20080501AbstractFiscalsubsidyismoneygiventoenterprisesorindividualsascompensationbygovernmentinordertoachievespecificpolitical，economicandsocialobjectives

2、CompanieswhichhavetokeepsalespriceslowerthancostsorconsumerswhohavetospendmoreonnecessitiesforpriceraisingCangetfiscalsubsidiesinacertainperiodoftime。Stategovernmentcanusefiscalsubsidiestoadjustthedistributionofincomeand

3、regulatethenationaleconomyandsocialactivityFiscalsubsidyisalleffectivefinancialpolicyt001ItaimstoachieveGovernmentindustrialpolicyobjectives，promoteeconomicgrowthencourageregionaleconomicdevelopmentandaccelerateenterpris

4、estechnologicaladvancementFiscalsubsidypolicyhasbeencarriedoutinChinasince1953IthasplayedaveryimportantroleinChinesesocialandeconomicactivitiessince“ReformandOpeningup’Butitalsohasmanydrawbacks：firsttheamountofsubsidiesi

5、ncreasestoorapidly；second，thetypesofsubsidiesarenotappropriatelyarranged；thirdtheproportionsofsubsidyarenotfairCompared謝mforeignenterprises，Chinesefirmshavesmallersize，weakerinnovationabilityandlesscompetitivepowerTheref

6、ore，thispaperstartsfromthemostimportantpartoffiscalsubsidies：enterprisessubsidiesAfterreviewingandanalyzingprofitreportsoflistedcompanies，IfindthatthesubsidyincomeandtaxreliefvariesamongfirmsSomemayreceivealotofsubsidies

7、andothersmaygetfewerorevenzeroWhatisthekeyfactorofeuterpfisessubsidiesandhowisitseffectManyliteraturesconductedfruitfulqualitativeanalysisButthequantitativeanalysesofenterprisessubsidiesarefewandfragmentedInotherwords，th

8、eempiricalresearchesofcorporatesubsidiesaredeficientUnderthelaffont’Sgovernmentregulationtheorythispaperbasesonthefinancialreportsofmorethan1000listedcompanies，collectsthedataoffiscalsubsidyincomeof350representativeliste

9、dcompaniesfrom2000to2005，thenuseseconometricmethodstoanalyzethedeterminantsoffiscalsubsidiesgiventolistedcompaniesquantitativelyandanalyzetheeffectsofenterprisessubsidiesinenterprisessizes，performancesandtechnologicaladv

10、ancementempiricallyTheresultshowsthatChinesegovernmentcallfinanciallysupportlistedcompaniesaccordingtoitsobjectivessuchasregionaleconomicdevelopmentoptimizationoftheindustrialstructureandeconomicgrowthetcAndtoacertainext