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地区、企业特征与政治关联企业政府补助的实证分析

District,enterprise characteristic,and Government Subsidies of Companies with Political connections

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【作者】 李炜; 王苑和; 孙长江;

【Author】 Li Wei 1 Wang Yuanhe 1 Sun Changjiang 1 (NortheastAgricultural University,College of Economic and Management Harbin,150030)

【机构】 东北农业大学经济管理学院;

【摘要】 本文在对国内外政治关联与政府补助相关文献回顾基础上,以2006年至2010年上海证券交易所上市公司为样本,运用列联表法验证了地区和企业特征因素对政治关联企业获取政府补助的影响。研究发现:当不考虑地区因素时,企业的规模、收益能力、对就业的贡献、利润总额等都对政治关联企业政府补助取得有显著影响。当区分政治关联企业所在地区后,企业特征对企业政府补助取得因地区不同而产生了不同程度的影响。经济相对发达地区政治关联企业取得高额政府补助所受的企业特征影响越多,程度越大。经济相对落后地区政治关联企业比较经济发达地区获得高额政府补助相更为容易。

【Abstract】 This paper defines the listed companies which have political connection as political connection company.Taking the companies listed in Shanghai stock exchanges between 2006 and 2010 as the sample,we analysis the influence of the district,enterprise characteristic on their ability to obtain government subsidies using the contingency table method.It can be found that:the sizes of company,the profits of company,the contributions to the employment and the total profits have significant effects on the attainment of government subsidies.With further study,the degree of the influence and the significance properties of the government subsidies obtainment will decease with the development degree decrease of the economic area.The profits capacities of company and contributions to the employment in less economic developed areas have no influence on the government subsidies obtainment of the political connection company.The asset-liability ratio,which is opposite with the other parameters,have significant effects on their attainment of government subsidies in less developed areas.

  • 【会议录名称】 中国会计学会2013年学术年会论文集
  • 【会议名称】中国会计学会2013年学术年会
  • 【会议时间】2013-07-06
  • 【会议地点】中国广西南宁
  • 【分类号】F123.15;F276.6;F224
  • 【主办单位】中国会计学会
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