政策扶持对畜牧业上市公司经营绩效影响分析  

Analysis of the effect of policy support on the performance of listed animal husbandry companies

作　　者：彭小珈 兰勇[1,2] PENG Xiaojia;LAN Yong(College of Business,Hunan Agricultural University,C hangsha 410128,China;Hunan Province Research Center for Development of Agriculture Related Enterprises,Changsha 410128,China)

机构地区：[1]湖南农业大学商学系,长沙410128 [2]湖南省涉农企业发展研究中心,长沙410128

出　　处：《黑龙江畜牧兽医》2018年第22期8-11,共4页Heilongjiang Animal Science And veterinary Medicine

基　　金：国家自然科学基金重点学科群项目“农业产业组织体系与农民合作社发展:以农民合作组织发展为中心的农业产业组织体系创新与优化研究”(71333011);教育部人文社会科学研究青年项目“中国农民专业合作组织组织绩效研究”(10YJC790228);湖南省社会科学基金项目“政策扶持对湖南省农民专业合作社绩效研究”(16YBA193)

摘　　要：为了分析财政补贴与税收优惠政策对畜牧业上市公司的经营绩效影响效果,笔者运用了SPSS数理统计知识建立相关模型,以找到更有助于促进我国畜牧业上市公司企业价值增长的政策工具,对沪深两市上挂牌的畜牧业上市公司2014—2016年年报数据进行分析。结果表明：税收优惠政策对畜牧业上市公司的经营绩效存在显著正相关,而政府补贴政策对畜牧业上市公司的经营绩效无显著相关性。说明政府在扶持过程中应以税收优惠政策为主,补贴收入为辅,进一步促进我国畜牧业上市公司企业价值的增长。In order to analyze the effect of financial subsidy and preferential tax policy on the performance of the listed animal husbandry compa- nies, and to find a policy tool that is more helpful to promote the growth of the value of the listed animal husbandry companies in China, the animal husbandry companies listed in Shanghai and Shenzhen were chosen in this paper and data analysis on their annual reports from 2014 to 2016 were carried out;SPSS mathematical statistics knowledge was used to establish the relevant model. The results showed that there was a significantly positive correlation between preferential tax policy and the performance of the listed animal husbandry companies, while there was no significant correlation between government subsidy policy and the performance of the listed animal husbandry companies. The results suggested that the government should give priority to preferential tax policy, and complementary income subsidy in the process of support, which further promote the growth of the enterprise value of China＇ s listed animal husbandry companies.

关 键 词：税收补贴 财政补贴 经营绩效 畜牧业 上市公司 

分 类 号：F275.6[经济管理—企业管理]