财税政策、社会责任对农业上市公司财务绩效的影响研究被引量：7

Study on the Influence of Fiscal and Taxation Policy and Social Responsibility on the Financial Performance of Agricultural Listed Companies

下载PDF

导出

摘要基于31家农业上市公司,2012~2018年面板数据,利用多元回归模型,研究财税政策和社会责任对企业财务绩效的影响。研究结果表明:财税政策对农业上市公司财务绩效有显著正向影响,且税收优惠的政策效应要明显强于财政补贴政策;社会责任的履行有助于农业企业财务绩效的提升,可以调节财政政策和税收政策对企业财务绩效的影响。据此建议政府应继续推进减税减费工程,将税收优惠政策作为扶持政策的主导方向,同时结合农业企业社会责任履行情况确定受助对象,以提高财税政策效应。农业企业应转变观念,降低对财政补贴的依赖性,通过研发、技术创新、履行社会责任等措施提升自身核心竞争力,获得更多的税收优惠,提高企业绩效,实现健康有序发展。 Based on the panel data of 31 agricultural listed companies from 2012 to 2018,the influence of fiscal and tax policies as well as social responsibility on corporate financial performance was studied by using multiple regression model.The results showed that the fiscal and tax policy had a significant positive impact on the financial performance of agricultural listed companies,and the policy effect of tax preference was obviously stronger than that of financial subsidy policy,and the performance of social responsibility was not only helpful to the improvement of financial performance of agricultural enterprises but also could adjust the influence of fiscal policy and tax policy on financial performance of agricultural enterprises.Therefore,it was suggested that the government should continue to promote the project of tax reduction and fee reduction,take the preferential tax policy as the leading direction of supporting policy,and combine with agriculture at the same time.The performance of corporate social responsibility determined the target of assistance in order to improve the effect of fiscal and tax policy.What's more,agricultural enterprises should change their opinions and reduce their dependence on financial subsidies.Besides,they should enhance their core competitiveness,obtain more tax concessions,improve enterprise performance,and achieve healthy and orderly development by taking some measures such as R&D,technological innovation,social responsibility and so on.

作者陈娜菲王林 Chen Nafei;Wang Lin(College of Jinsan,Fujian Agricultural and Forestry University,Fuzhou 350002)

机构地区福建农林大学金山学院

出处《黑龙江八一农垦大学学报》 2020年第1期116-122,共7页 journal of heilongjiang bayi agricultural university

基金福建省中国特色社会主义理论体系研究中心2018-2019年度省级研究中心专项（FJ2019ZTZ013）福建省教育厅中青年教师教育科研项目（JAS180896）福建省本科高等教育教育改革项目（FBJG20180329）

关键词财税政策税收优惠财政补贴农业上市公司财务绩效 fiscal and taxation policy tax preference financial subsidy agricultural listed company financial performance

分类号 F276.6/F812.45 [经济管理—企业管理] F812.45 [经济管理—财政学]