摘要
政治关联是近年来国内外引人注目的研究领域。本文依照文献的发展脉络与逻辑关系从政治关联的广泛存在性及其产生机理出发,对政治关联与公司价值的影响路径,包括融资便利性、危机救助、税收优惠、产权保护等及其经济后果的相关研究进行梳理和归纳,以期能增进人们对企业政治关联的认识,并为进一步研究政治关联提供一些思路。
Political connection is an eye-catching research field at home and abroad in recent years.In this paper,we have sorted and summarized the related research literature in accordance with the development of the literature and the logical relationship between them.This paper details the cause and existence of political connection,and also focuses the studies on finance,crisis salvation,preferential tax and property protection in which political connection will have influence on corporate value.This research is done with a view to enhancing people＇s understanding of corporate political connections and provide some ideas for further research.
出处
《嘉应学院学报》
2013年第1期45-51,共7页
Journal of Jiaying University
基金
广东省自然科学基金项目(S2011040004457)
广东省哲学社会科学规划项目(GD11XYJ16)
广东省科技计划项目(2012B040301025)
关键词
政治联系
公司价值
影响因素
制度环境
political connection
corporate value
influencing factors
institutional environment
