I政府补贴对企业效绩的影响研究——以科技型民营企业为例摘 要在这个经济飞速发展的时代，在整个市场经济体系下，科技型民营企业有着不可小觑的地位，为了帮助科技型民营企业成为我国经济市场中的领头羊，我国政府对其提供了大量的政府补贴。在经济全球化的今天，政府补贴对科技型民营企业的效绩的影响越来越大，长期以来，科技型民营企业已经越来越成为社会所关注的焦点，以科技型民营公司作为研究对象，具有比较强的现实意义。本文主要是研究政府补贴对科技型民营企业效绩的影响，同时讨论政府补贴对科技型民营企业绩效提升中存在的积极与消极问题。本文采用了比较研究法，通过对企业会计准则的研究，将新旧准则进行对比，找出新旧准则中有关政府补贴政策的差异。同时采用案例分析法，结合科技型民营企业——华为科技有限公司的例子，将企业会计准则与税法结合探讨，通过对华为公司剔除政府补贴前后的净利润、研发能力、运营能力、发展能力的数据进行对比，发现了政府补贴对于科技型民营企业的绩效是有明显促进作用的，能够推动企业的稳定发展，帮助企业发展更加专业化。关键词：政府补贴；政府补助；会计准则 IIResearch on the effect of government subsidies on the performance of enterprises——Take science and technology private enterprises as an exampleAbstractin this era of rapid economic development and under the market economic, Technology-based private enterprises have an assignore status the government provide a large amount of appropriation to the Technology-based private enterprises in order to help them to become leader in our market economic for these day of the economic globalization, under the long time influence of government's approriation, Technology-based private enterprises has become the focus. there will have strong practical significance when we use the Technology-based private enterprises as the research object. The main purpose of this article is to study the impact of government subsidies on the performance of technology-based private enterprises, and at the same time discuss the positive and...
