产业振兴背景下农业企业补贴模式升级研究  

Research on the Upgrading of Modes of Subsidies for Agricultural Enterprises under the Background of Industry Revitalization

作　　者：任爱莲[1] 陈雪艳 王译镁 REN Ailian;CHEN Xueyan;WANG Yimei(Henan University of Economics and Law,Zhengzhou 450046,China)

机构地区：[1]河南财经政法大学,河南郑州450046

出　　处：《商丘职业技术学院学报》2023年第5期38-44,65,共8页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：我国政府在产业扶贫阶段对农业企业的可持续发展、科技创新、社会效益等各方面进行资金补贴,显著提高了农业产业发展水平。通过分析不同行业和区域的160家农业上市企业2017-2020年的财务数据,结合政府补贴的动机与企业年报中披露的补助细则,将政府补贴分为企业发展补贴、科技创新补贴、社会效益补贴三种补贴模式。同时,对政府涉农企业补贴的具体情况,进行了横向比较分析,发现了政府补贴存在的问题,提出了政府补贴需要转型的环节和路径。The financial subsidies provided by Chinese government for the sustainable development,scientific and technological innovation,social benefits,and other aspects of agricultural enterprises in the stage of industrial poverty alleviation have significantly improved the development level of the agricultural industry.By analyzing the financial data of 160 listed agricultural enterprises in different industries and regions from 2017 to 2020,combined with the motivation of government subsidies and the subsidy details disclosed in the annual reports of these enterprises,government subsidies are divided into three modes:subsidies for enterprise development,subsidies for technological innovation,and subsidies for social benefits.Meantime,a horizontal comparative analysis of the specific situation of government subsidies to agriculture-related enterprises was conducted,identifying existing problems and proposing the necessary links and paths for the transformation of government subsidies.

关 键 词：政府补贴 农业企业 产业振兴 

分 类 号：F32[经济管理—产业经济]