摘要
我国经济转型过程中,政府与企业之间的关系始终是经济体制改革中最重要的问题之一,越来越多的企业承担了政府赋予的政策性负担,影响了自身的发展。与此同时,政策性负担对企业财务行为的影响也逐渐成为学术界研究的重点课题和领域。对该领域的核心文献进行梳理和述评,可以把握其目前动态,明确这一领域研究的发展轨迹和脉络,为更深入研究政策性负担对企业的影响提供参考和启示,以提升承担政策性负担企业的财务行为,促进企业发展。
In the process of China’s economic transformation,the relationship between government and business has always been one of the most important issues in the economic system reforms.More and more enterprises take the policy burdens which are given by government and affect their own development.At the same time,the policy burden about corporate financial behavior has become the key topic in the field of academic study.By combing and reviewing of the core literature in this area,you can grasp its current dynamic,make clear the developing trajectory and context of the research in this field,and provide reference and revelations for the deeper study in the influence of policy burden on enterprises.All of these can improve the financial behavior of enterprises who bear the policy burdens and promote their developments.
出处
《企业活力》
2012年第8期91-96,共6页
Enterprise Vitality
基金
国家教育部人文社科研究项目"预算软约束视角下政策性负担影响国有企业恶性增资行为研究"(编号:10YJC630329)的阶段性成果
关键词
政策性负担
财务行为
国有企业
policy burden
financial behavior
state-owned enterprises
