摘要
近年来,我国中央和地方政府对文化公司的补贴力度越来越大,研究政府补贴能否促进公司绩效改善,对文化市场的繁荣具有重要意义。本文以2013-2017年我国A股101家文化上市公司为样本,研究了政府补贴与公司绩效的关系。实证结果表明:政府补贴与文化上市公司的绩效存在显著相关性,而不同产权性质的公司之间存在明显差异,政府补贴对非国有上市公司绩效提升有更好的激励效果。在此基础上,本文针对不同的分析结果提出相应的对策建议。
In recent years,the Chinese central government and local governments have increased subsidy on the cultural companies,whether government subsidy can improve performance of the companies needs to be studied,which is of great significance to flourish the cultural market.This paper takes a sample of 101 cultural listed companies in China from 2013 to 2017,which is in order to study the relationship between government subsidy and company performance.The empirical results show that there is a significant correlation between government subsidy and the performance of cultural listed companies,and there is also obvious difference in the companies with different property.Government subsidy has a better incentive effect on the performance improvement of non-state-owned listed companies.On this basis,there are some corresponding measures proposed for different analysis results.
作者
李蒙
韩东林
LI Meng;HAN Dong-lin(Anhui University,Hefei Anhui 230601,China)
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2019年第9期81-85,共5页
Journal of Qiqihar University(Philosophy & Social Science Edition)
基金
国家统计局全国统计科学研究重点项目(2018年度):数字文化产业的财政政策效率评价研究(2018LZ37)
关键词
文化上市公司
政府补贴
绩效评价
cultural listed company
government subsidy
performance evaluation
