摘要
目的:探讨医药上市企业盈余管理、政府补助与企业绩效三者之间的关系。方法:选取医药上市公司2011~2016年的相关数据,对三者关系进行回归分析。结果与结论:医药企业进行负向盈余管理将会获得更多的政府补助,且管理的程度越大,获得的政府补助也越多;政府补助在一定程度上有利于提高医药企业的绩效;医药企业运用负向盈余管理更会降低政府补助的边际价值,且管理的程度越大,政府补助的边际价值越低。
Objective: To explore the relationship between earnings management,government subsidies and enterprise performance in listed pharmaceutical enterprises. Methods: Select the related data of listed pharmaceutical enterprises from 2011 to 2016,and the relationship between earnings management,government subsidies and enterprise performance was regressed. Results and conclusion: The pharmaceutical enterprises negative earnings management will get more government assistance,and the greater the degree of management,the more government subsidies to get; to a certain extent,government subsidies is conducive to the enterprise performance; the use of negative earnings management of pharmaceutical enterprises will reduce government subsidies marginal value,and the greater the degree of management,the lower the marginal value of government subsidies.
出处
《中国医药导刊》
2017年第12期1417-1422,共6页
Chinese Journal of Medicinal Guide
关键词
政府补助
盈余管理
企业绩效
Government subsidies
Earnings management
Enterprise performance
