摘要
政府补助作为政府干预企业、克服市场失灵的一种方式,在我国上市公司中成为普遍现象,本文以獐子岛公司为例,从财务绩效和非财务绩效二个角度分析该公司政府补助的影响,发现从财务绩效角度,政府补助提高了公司报告盈余,但对公司真实盈余并没有促进作用,缓解了公司现金流量的压力,但扭曲了现金流量信息;从非财务绩效角度,政府补助有利于地区就业稳定和企业积极履行社会责任,促进了公司科技投入和技术实务的增加。
As a government intervention in business,government subsidy is a way to overcome the market failure and become common phenomenon in China's listed companies.This paper take Zhuangzi Island Company as an example and found government subsidies improve the company's reported earnings,but the real earnings of the company didn't promote and the company's cash flow pressure didn't ease,but distorts the cash flow information.From the perspective of non-financial performance,government subsidies are conducive to regional employment stability and promote enterprise fulfill their social responsibilities,promote the increase of company investment in science and technology and technical practice.
出处
《财会通讯（中）》
北大核心
2017年第8期95-100,共6页
Communication of Finance and Accounting
关键词
政府补助
财务绩效
非财务绩效
Government subsidies
Financial performance
Non-financial performance
