论文部分内容阅读
基于可持续发展视角对财税补贴运用产生的经济绩效与社会绩效进行实证分析。实证结果表明:财税补贴资金对提高企业经济绩效并不显著,仅在短期内提高公司的偿债能力与盈利能力,对成长性影响并不明显;社会绩效相对较为显著,即补贴资金有助于企业增加就业和保护环境等社会责任的履行。因此,要创新财税补贴资金的运用方式,细化补贴资金名目与落实方向,加大对补贴资金使用的后续管理和监督等,促进财政补贴绩效的提高。
Empirical Analysis of Economic Performance and Social Performance Based on the Use of Financial Subsidies Based on the Perspective of Sustainable Development. The empirical results show that: the fiscal subsidy funds to improve the economic performance of enterprises is not significant, only in a short period to improve the company’s solvency and profitability, the growth is not obvious; social performance is relatively significant, that subsidies funds help Enterprises to increase employment and environmental protection and other social responsibilities. Therefore, it is necessary to innovate the application of fiscal and tax subsidy funds, refine the names and implementation of subsidized funds, increase the follow-up management and supervision of the use of subsidized funds, and promote the improvement of financial subsidies.