摘要
以2006—2013年A股市场的民营上市公司为样本,实证检验了财政透明度对政治关联企业获得政府补助的影响。研究发现,民营企业的政治关联度与其获得的政府补助正相关,财政信息透明度能够抑制民营企业的政治关联与政府补助之间的正向关系。
Based on the data in A stock market from 2006 to 2013, this paper verifies the influence of fiscal trans- parency on government subsidies for private enterprises who have political connections. It is found that the degree of political connection of private enterprises is positively related to the government subsidies, and the transparen- cy of financial information can restrain the positive relationship between the political connections and government subsidies.
作者
张力
杨建华
ZHANG Li YANG Jian-hua(School of Accounting, Nanjing Audit University, Nanjing 211518, China School of Commerce, Anhui University of Technology, Maanshan, 243000, China)
出处
《江苏理工学院学报》
2017年第3期57-63,共7页
Journal of Jiangsu University of Technology
关键词
财政透明度
政府补助
政治关联
民营企业
信息
fiscal transparency
government subsidy
political connection
private enterprise
information
