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论文编号：	2327
作者编号：	2120082159
上传时间：	2010/6/8 21:36:55
中文题目：	政治联系对企业财务绩效的影响研究——基于循环经济概念板块企业的分析
英文题目：	Research on the Influence of Political Connection onto the Financial Performance based on the Conception Share Board of Circular Economy Enterprises
指导老师：	李莉
中文关键字：	政治联系;循环经济;财务绩效
英文关键字：	Political Connection;Circular Economy;Finance Performance
中文摘要：	政治联系问题正成为一个热点，受到越来越多的学者的关注。随着我国市场经济的不断发展，政治联系逐渐成为一种资源，能够促进企业获取信贷资金、财税优惠、技术支持，帮助企业获得市场准入机会和并购机会，从而对企业的绩效产生影响。循环经济概念板块的企业作为一类特殊的企业，它的发展不仅需要更多的资金，还需要技术、许可证等多方面的支持。自十六届三中全会以来，我国就开始加大了促进循环经济发展的力度，先后出台了多项法律法规及通知，保障循环经济概念板块企业的发展，对于循环经济概念板块的企业而言，具有政治联系更利于企业的发展。在这样的背景下，本文选取政治联系对循环经济概念板块企业财务绩效的影响问题进行研究，既能在理论上为合理量化政治联系对我国循环经济概念板块企业财务绩效的影响提供理论依据，也能对我国循环经济的发展提供相关建议。 本文首先对政治联系的概念和循环经济概念板块的概念进行界定，在明确研究范围的基础上，对政治联系的相关文献和循环经济的相关文献进行梳理，并对目前循环经济概念板块企业的发展情况和特征进行分析，归纳出政治联系对于循环经济概念板块企业财务绩效的影响，在此基础上提出本文的研究假设。然后选取模型所需的指标，构建符合我国国情的政治联系对企业财务绩效影响的评价模型，并进行深入的分析，最终得出本文的研究结论。 本文的研究结论如下： 第一，从短期看，循环经济概念板块的企业与非循环经济概念板块企业相比具有更好的财务绩效；从长期看，循环经济概念板块的企业与非循环经济概念板块企业相比，财务绩效没有显著的差异。 第二，存在政治联系的循环经济概念板块企业与不存在政治联系的循环经济概念板块企业相比，具有更好的财务绩效。 第三，从短期看，存在政治联系的循环经济概念板块企业与不存在政治联系的循环经济概念板块企业相比，具有更好的财务绩效；从长期看，两类公司的财务绩效没有显著的差异。
英文摘要：	Political Connection is becoming a hot spot and rising concerns among more and more scholars. With the development of China's market economy, Political Connection has become a resource that can contribute to gaining access to credit, tax concessions, technical support, help companies gain market access opportunities and acquisition opportunities, thus affecting the performance of the enterprise. Circular economy enterprises as a special section of enterprise, its development requires not only more funding, but also the need for technical, licensing and many other supports. Since the concept of scientific development was raised up, the development of circular economy has been promoted. In addition, China has successively promulgated a number of laws and regulations to protect the development of circular economy enterprises, and Political Connections could bring more profits to enterprise. Under this background, the paper researched on the influence of political connection onto the financial performance of circular economy enterprises. It not only provided theoretical basis to quantitatively measure the effect of political connection onto the financial performance of conception share board of circular economy enterprises, but also provided suggestions for circular economy development in China. The article firstly defined the conception of Political Connection and circular economy enterprises, sorted out related reference documentations and analyzed the current development situation and characteristics of the circular economy enterprises, brought forward the assumption of this research based on summing up Political Connections’ impact on finance of circular economy enterprises. And then picked up the guide line of the research model, built up a system on evaluating how Political Connections impact on finance of circular economy enterprises which is suitable for our own national condition. After deeply analyzing, the article summarized the final conclusion. The conclusion of this article: Firstly, through a short-term perspective, circular economy enterprises share a better finance performance when comparing with non circular economy enterprises. AS for a long-term one, here is no obvious difference. Secondly, circular economy enterprises along with Political Connections had a better finance performance comparing to circular economy with no Political Connections. Last but not the least, for a short-term perspective, circular economy enterprises along with Political Connections had a better finance performance comparing to circular economy enterprises with no Political Connections. As for a long-term one, here is no obvious difference.
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