政府补助对农业上市公司财务绩效影响研究  

Research on The Impact of Government Subsidy on Financial Performance of Agricultural Listed Companies

作　　者：汪平[1] Wang Ping(Management Engineering Department,Anhui Industrial Vocational and Technical College Anhui Tongling 244000)

机构地区：[1]安徽工业职业技术学院管理工程系

出　　处：《山东农业工程学院学报》2019年第10期11-12,共2页The Journal of Shandong Agriculture and Engineering University

基　　金：安徽省人文社会科学重点研究项目《创新驱动发展中农业上市公司研发投入与财务绩效研究》（项目编号SK2018A0974）

摘　　要：本文以2010-2016年沪深两市A股农业上市公司的财务数据为基础,利用面板数据的模型,对农业上市公司的政府补助与财务绩效进行了相关关系的实证研究。从政府补助的角度分析了财务绩效的差异。结果显示:政府补助与当期的财务绩效之间呈显著的正相关关系。Based on the financial data of agricultural listed companies in Shanghai and Shenzhen in 2010-2016,this paper conducts an empirical study on the relationship between government subsidies and financial performance of listed agricultural companies.The differences in financial performance are analyzed from the perspective of government subsidies.The results show that there is a significant positive correlation between government subsidies and current financial performance.

关 键 词：政府补助 财务绩效 相关关系 

分 类 号：F812.8[经济管理—财政学]