精品文档---下载后可任意编辑上市公司政府补助信息披露制度讨论——基于内在勾稽关系的视角中期报告摘要:政府补助是上市公司在经济活动中获得的重要收入来源之一,对上市公司的经营业绩有着至关重要的影响。然而,过去对上市公司政府补助信息披露的讨论几乎都集中在内容分析方面,而对其背后的内在逻辑和勾稽关系缺乏深化讨论。本文基于内在勾稽关系的视角,通过对国内外政府补助信息披露的现状和国内外的相关法规和标准进行分析,探讨了上市公司政府补助信息披露的基本理论和现实问题,并提出了相关建议。关键词:上市公司;政府补助;信息披露;内在勾稽关系Abstract:Government subsidies are an important source of revenue for listed companies in economic activities, which has a vital impact on their operating performance. However, previous research on government subsidy information disclosure of listed companies has focused almost entirely on content analysis, lacking in-depth research on its internal logic and coherence. Based on the perspective of internal coherence, this paper analyzes the current situation of government subsidy information disclosure at home and abroad and related laws and standards, and discusses the basic theory and practical problems of government subsidy information disclosure of listed companies, and puts forward relevant suggestions.Keywords: listed companies; government subsidies; information disclosure; internal coherence.