基于政府干预视角的企业财政补贴研究  

Research on Enterprise Financial Subsidies from the Perspective of Government Intervention

作　　者：张洪刚[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《财会通讯（下）》2014年第4期96-99,129,共4页Communication of Finance and Accounting

摘　　要：政府利用财政补贴干预企业行为是为了更好地实现政府的产业政策,促进经济增长。我国政府实施财政补贴的具体动机是什么?财政补贴实施现状如何?如何规范我国企业财政补贴行为?本文从政府干预理论的视角,分析探讨我国企业财政补贴中存在的问题及形成原因,提出相应的对策建议。In order to achieve goals of industrial policies and promote economic growth,government intervenes activities of enterprise with fiscal subsidies.What is the motivation of Chinese government to provide fiscal subsidies? What is the status of fiscal subsidies? How to regulate enterprise fiscal subsidies?This paper analyzes the problems and causes of enterprise fiscal subsidies in China from the perspective of government intervention theory,and then proposes corresponding countermeasures.

关 键 词：政府干预 财政补贴 支持之手 掠夺之手 

分 类 号：F812.45[经济管理—财政学] F275