上市公司政府补助问题分析

论文总字数：22041字

摘 要

在我国二十多年的经济体制改革过程中，政府与企业一直存在紧密的联系，如何处理政府与企业的关系，如何使政府和企业更好的协同发展，一直是政治学家和经济学家的研究焦点。而上市公司作为经济市场重要的组成部分，与政府的联系更是千丝万缕。

对上市公司与政府补助问题的探讨，国内外有很多研究。上市公司利用政府补助进行盈余管理,上市公司套补骗补，政府为防止地方上市公司退市而输血式补助等问题层出不穷。本文对上市公司政府补助问题进行了研究与分析，以近年来上市公司政府补助出现的相关问题为研究对象，首先对政府补助问题进行论述，讨论政府补助对上市公司补助形式的合理性。上市公司做为我国的经济基础，对于维护社会稳定，带动经济发展作用明显，政府补助企业算是一种反哺行为，因此当上市公司遇到暂时困境时，往往需要政府提供一定的资金政策支持。政府对上市公司的补助会出于多方面的考虑。一般政府补助的企业有为国家重点发展的前沿性，战略性的新兴产业公司，另一类是关系国计民生的基础产业公司。还有就是被风险警示的经营业绩惨淡的公司。当出于国家政策重大调整或者全球经济衰退导致的上市公司遭遇困境的现象，政府对其进行临时政府补助和救济是可以理解的，但在实际操作过程中，政府补助的作用被严重扭曲，政府补助的普遍性，依赖性，不透明性以及快速膨胀等特征对上市公司带来了很大的负面影响，对于经济市场的公平公正原则造成了损害。

本文文献综述，主要介绍政府补助上市公司的目的与主要形式，以及政府补助上市公司产生的经济后果。分析上市公司与政府补助的关系。文献综述部分主要从两个方面论述，政府利用政府补助发展地方经济，上市公司利用政府补助维持企业生存，政府补助产生的经济后果。第三部分主要介绍近年来政府补助上市公司所产生的问题，主要从政府和上市公司两个方面进行分析，通过分析上市公司强烈依赖政府补助的现象，以及政府对上市公司几乎分布各个领域的政府补助项目等问题。认定政府补助对上市公司的影响不完全是有利的。

第四部分对问题出现的原因从政府，监管部门，上市公司等方面进行原因分析，明确相关责任方的不足之处。第五部分为案例分析，通过对安凯客车的相关财务报表的分析论述，为本文提供现实案例支持。第六部分为结论。本文的研究围绕上市公司政府补助问题进行探讨，由于政府补助问题频繁发生，利益相关方对政府补助问题都有不可推卸的责任。

关键词：政府补助；上市公司；影响因素；补助政策

Analysis of Government Subsidies For Listed Companies

Abstract

During more than 20 years of economic reform in our country, the government has always been closely linked with the enterprise, how to deal with the relationship between the government and enterprises, how to make better coordinated development, the government and the enterprises has been the research focus of political scientists and economists. As an important part of the economic market, listed companies are inextricably linked with the government.

There are many researches on the issue of public company and government subsidy. Listed companies use government subsidies to carry out earnings management, and the listed companies are covered by subsidies, and the government has made a series of problems to prevent the withdrawal of local listed companies from the market. In this paper, the government subsidy problem of listed company has carried on the research and analysis, to the related problems of listed companies in recent years, the government subsidy as the research object, firstly discusses the problems of the government subsidies, for listed companies to discuss government subsidies subsidies in the form of rationality, the government subsidy is a reverse feeding behavior, therefore when listed companies encounter temporary difficulties, often require the government to provide a certain amount of money policy support. Government subsidies for listed companies will be considered in many ways. General government subsidy enterprises have the leading edge of national key development, strategic emerging industries, and the other is the basic industry company which is related to national economy and people"s livelihood. Then there are the companies that are being warned of risk. When significant for national policy adjustment or the global economic recession led to difficulties phenomenon of listed companies, the government of the interim government aid and relief is understandable, but in the actual operation process, the role of government subsidies was seriously distorted, the universality of government subsidies, dependency, opacity and rapid expansion characteristics brought great negative impact on the listed company, fair and just principles to cause damage to the economic market.

This paper relationship between listed companies and government subsidies. The literature review is mainly discussed in two aspects. The government USES government subsidies to develop local economy, and listed companies use government subsidies to maintain the survival of enterprises and the economic consequences of government subsidies. The third part mainly introduces the problem of government subsidies in recent years, the listed company, mainly from two aspects of the government and listed companies is analyzed, through the analysis of the phenomenon of listed companies strongly dependent on government subsidies, and the government to the listed company almost all areas of the distribution of government subsidy project. It is not entirely beneficial to determine the impact of government subsidies on listed companies.

The fourth part analyzes the causes of the problems from the government, the regulatory authorities, the listed companies and other aspects to clarify the deficiencies of the responsible parties. The fifth part is the case analysis, through the analysis and discussion of the relevant financial statements of ankai bus, to provide the practical case support for this paper. The sixth part is the conclusion. This paper discusses the government subsidy problem of listed companies, and it is the responsibility of the stakeholders to take responsibility for the government subsidy problem due to the frequent occurrence of government subsidies.

Keywords: Government subsidies; Listed companies; Influence factors; Subsidy poli

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究思路与结构安排 2

第二章 文献综述 3

2.1关于政府补助上市公司的目的与形式 3

2.2政府补助上市公司产生的经济后果 3

2.3 文献评述 4

第三章 政府补助现状及主要问题分析 5

3.1 上市公司政府补助现状分析 5

3.2 上市公司政府补助问题分析 5

3.2.1政府补助不分主次全面覆盖 5

3.2.2 上市公司高度依赖政府补助 6

3.2.3 政府补助项目繁多且缺少法律依据 6

第四章 上市公司政府补助问题出现的原因 7

4.1 相关制度准则存在问题 7

4.1.1上市公司的信息披露制度有待完善 7

4.1.2 政府补助会计处理条例不够详细 7

4.1.3旧准则已不适用现在的经济发展状况 7

4.2政府与监管部门职责缺位 8

4.2.1 政府有出于自身利益及社会影响的考虑 8

4.2.2监管部门对政府补助监管不足 8

4.3上市公司有维护自身利益的动机 9

4.3.1上市公司利用政府补助操纵利润 9

4.3.2上市公司对政府补助过度依赖 9

4.3.3上市公司利用政府补助防止退市 9

5.1 安凯客车集团概况 11

5.2对政府补助高度依赖 12

5.3政府补助名目繁多 14

第六章 结论 15

致 谢 16

参考文献（References） 17

第一章 绪 论

1.1 研究背景

1979实行改革开放政策以来,中国已从计划经济体制转向市场经济体制，政府与市场的关系日益密切。在经济体制改革过程中，中央政府的部分权利转移到地方政府，地方政府的行政权力和经济权利日益扩大，同时刺激了地方政府发展当地经济，提高财政收入的积极性。地方政府的经济剩余分享权和控制权逐渐扩大,地方政府实际上已经成为区域经济的控制体,直接或间接地参与在当地的经济活动中,地方政府往往会以促进地区经济发展为行政目标,因此,中央和地方政府之间，各省市之间展开经济资源和利益的争夺也司空见惯。一方面,设立开发区,利用土地、税收等激励措施吸引外来资金,防止资金外流。另一方面对本地企业以财政补贴的形式给予更多扶植，使其更具市场竞争力。

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