摘要
企业政府补贴主要指政府对企业的无偿拨付,是政府影响企业经营活动的重要手段,在不同历史阶段政府补贴的侧重点不同。从历史沿革来看,政府补贴的补贴背景表现出价格机制从"直接干预"到"市场定价"转变的趋势,补贴方式表现出政策导向从"输血式"到"造血式"转变的趋势,补贴范围表现出涉及企业从"特权型"到"普惠型"转变的趋势;从现阶段政府补贴情况来看,仍然存在地区分布不均衡、行业分布不均衡、产权分布不均衡、信息披露不充分的特点。我国的企业政府补贴相关研究主要关注政府补贴的影响因素和经济后果,在很多角度尚未得到一致性结论。现有研究目前尚存在以下五个方面的不足,可能为进一步研究提供方向:①对地方政府特征如何影响政府补贴行为关注不足;②对潜在的企业行为如何影响政府决策关注不足;③对政府补贴种类可能存在的异质性关注不足;④对政府补贴经济后果的研究和机制讨论不足;⑤对政府补贴披露状况背后的动机和经济后果讨论不足。
Government subsidies for enterprises refer to different ways of allocating of resources from the government to enterprises for free,which represents an important means for the government to influence the business activities of enterprises.The types and methods of government subsidies have varied greatly in different economic stages in history.Briefly,the pricing mechanism that reflects governmental motives has experienced a dramatic shift from"direct-intervention pricing"to"market-oriented pricing".The policy orientation for the subsidy modes displays a transformational switch from"blood-transfusing type"to"blood-producing type".Moreover,the scope of government subsidies expands to include the mass from the"universe"in addition to the few that enjoys"privilege".A review of the current implementations of government subsidies reveals several distinct characteristics:inadequate information disclosure and unbalanced distributions of subsidies across different regions,across different industries,and across different forms of ownership.Previous research on government subsidies in China is primarily focused on the determinants and economic consequences of government subsidies,but in many aspects no consensus has been reached in the literature.Future research in this area may fill gaps in the extant research in the following five aspects.First,how do local governments’characteristics influence government subsidy behavior?Second,how do enterprises play strategically to affect governmental decisionmaking?Third,how does the government implement subsidization in various ways?Fourth,what are the mechanisms and economic consequences of various forms of subsidies?Fifth,how does the disclosure of government subsidies reveal the government motives and what economic consequences may result from it?
作者
石昕
任宇
龙小宁
刘峰
Xin Shi;Yu Ren;Xiaoning Long;Feng Liu(School of Management,Xiamen University,Xiamen,Fujian,China 361005;Bank of Nanjing,Nanjing,Jiangsu,China 210008;Wang Yanan Institute for Studies in Economics and School of Economics,Xiamen University,Xiamen,Fujian,China 361005;Center for Accounting Studies and School of Management,Xiamen University,Xiamen,Fujian,China 361005)
出处
《当代会计评论》
2020年第1期-,共30页
Contemporary Accounting Review
基金
教育部人文社会科学重点研究基地重大项目“资本结构选择与公司治理机制优化”(16JJD790034)
国家自然科学基金重大项目“中国制度和文化背景下公司财务政策的理论和实践研究”(71790601)
马克思主义理论研究和建设工程重大项目“中国特色社会主义政治经济学研究”(2015MZD006)的资助
关键词
政府补贴
价格机制
政策导向
影响因素
经济后果
异质性
government subsidies
pricing mechanism
policy orientation
determinants
economic consequences
heterogeneity
