摘要
近年来,企业政治关联对企业业绩、财务政策和资本市场影响的相关研究已成为财务和金融领域研究的热点,但企业政治关联这一隐蔽且难以量化的因素如何对企业的各个层面产生影响,国内在这方面的研究才刚刚开始。为此,本文通过近年国内外相关学者的研究,对模糊的政治关联概念重新界定,梳理了三个主要的研究领域,凝练出五个后续研究方向。
In recent years,, the research on impact of political connection to enterprise performance, financial policies and capital market, had been becoming a hot issue in financial field. But how did the political connection, which was hidden and difficult to quantize, affect all the aspects of enterprise remains a question. Domestic research in this area had just begun. Therefore, it gave a new definition of political connection which was fuzzy at present, and hackled three important research areas. The most important thing was that it extracted five directions for the follow-up study.
出处
《财务与金融》
北大核心
2009年第3期71-76,共6页
Accounting and Finance
关键词
政治关联
政治干预
财务活动
企业价值
Political connection, Political intervention , Financial activities, Market valuation