政府補助對文化類上市企業(yè)績效的影響研究.pdf

1、分類號UDC學號密級參略夫拳YANGZHOIJUNIVERSITY碩士學位論文(全日制‘學術學位)Ⅵ150862政府補助對文化類上市企業(yè)績效的影響研究指導教師姓名：申請學位級別：論文提交日期：學位授予單位：周靚霞筮堊維熬撞：揚型盤堂：墨蔓i壹劌，至2墨QQ皇碩士201805學科專業(yè)名稱：論文答辯臼期：；。。學位授予日期：2018年06月墮墮塋201805201806AbstractSincethereformandopeningup40

2、yearsago，theculturalindustryhasgraduallyhighlightedtheadvantageswhicharedifferentfromotherindustriesForexalnple，ithasthedualattributeofeconomyandculture，lowpollutionandhighinnovation，andbecomesanewgrowthpointofpromotingn

3、eweconomywithgoodpulleffectHowever，SOfartheculturalindustryisstillfarfromthepillarindustries，andcomparedwiththedevelopedcountries，thereisstillabiggapintheproportionofindustryandemploymentAtthesametime，thestrongexternalit

4、yeffectoftheculturalindustryalsohasanurgentneedforthegovermnenttosupportitmoreeffectivelyPutforwardurgentrequirementsHowtoplayabetterroleinsupportingtheculturaindustrybythegovernmentsubsidypolicyThisarticleselectslistedc

5、ulturalcompaniesasresearchobjects，andfromamicroperspective，discussesandanalyzesthecon’espondinglnechanismsofgovernlnentsubsidiesaffectingtheperformanceofculturalenterprises，exploreshowtocarooutsubsidiesandwhocanmoreeffec

6、tivelypromotethelevelofcorporateperformance，SOthatthedevelopmentofculturalindustrycanbeeffectivelysupportedFromtheperspectiveofexternalitytheory，publicproducttheoryinfantindustryprotectiontheoryandstakeholdertheory，thist

7、hesisanalszesthenecessi夠ofthedevelopmentofgovernment—subsidizedculturalindustryBasedonthiscombinedwiththeexistinggovenunentsubsidypolicy，thisthesistriestoexplorethemechanismofgovernmentsubsidyaffectingtheperformanceofcul

8、turalenterprisesfromtheperspectiveofgovernmentdil’ectinjectionofcapitaltoenterprises，stimulatingthescientificresearchandinnovationofenterprises：andreducingthefinancingcostsofenterprisesOnthebasisoftheoreticalanalysiscomb

9、inedwithcurrentsituationanal37sis，basedontheprinciplesofcontinuityandscience，72listedcompaniesofculturalenterprisesfrom2012to2016areselectedassamplestoformpaneldataThenatureoftheownership，theindustryinwhichtheenterprisei

10、slocatedandtheareawheretheenterpriseislocatedareselectedasadjustmentvariablesApartfromthis，thecompanysize，theassetliabilityratiooftheenterprise，thegrowthrateoftheenterprise’Snetassetsandtheproportionofthelargestsharehold

11、er’SshareholdingareselectedasthecontrolvariablesThenmakesanempiricalanalysisonwhethergovernmentsubsidycanaffectenterpriseperformanceandhowtoinfluenceenterpriseperformanceTheempiricalresultsshowthatgovernmentsubsidieshave

12、apositiveeffectonpromotingtheperformanceofculturallistedcompaniesStateownedlistedcompaniesaresignificantlylessabletousegovernmentsubsidiestoenhancecorporateperformancethannon—state—ownedlistedcompaniesTherelationshipbetw