CAJ | 학술논문

选取48个国家重点龙头企业中的农业上市公司为样本,运用面板数据模型,采用杜邦财务法建立起财税扶持政策,对龙头企业经营绩效的影响指标进行相关的统计描述和相关检验。研究结论：财税政策对农业龙头企业的实际经营绩效影响不显著,即扶持政策缺乏效率。其原因在于财税政策扶持过程中存在三个问题：一是财税支出结构不合理和实施方式不科学;二是财政资金和所得税优惠政策使用管理较弱;三是政府扶持过分强调龙头企业的公益性目标。今后提高财税政策对农业龙头的激励需要从三方面入手：一是调整财税支出结构和改进实施方式;二是强化资金使用管理和监测;三是继续促进农民经济合作组织发展。
선취48개국가중점룡두기업중적농업상시공사위양본,운용면판수거모형,채용두방재무법건립기재세부지정책,대룡두기업경영적효적영향지표진행상관적통계묘술화상관검험。연구결론：재세정책대농업룡두기업적실제경영적효영향불현저,즉부지정책결핍효솔。기원인재우재세정책부지과정중존재삼개문제：일시재세지출결구불합리화실시방식불과학;이시재정자금화소득세우혜정책사용관리교약;삼시정부부지과분강조룡두기업적공익성목표。금후제고재세정책대농업룡두적격려수요종삼방면입수：일시조정재세지출결구화개진실시방식;이시강화자금사용관리화감측;삼시계속촉진농민경제합작조직발전。
This paper selects 48 samples of agricultural listed companies and measures the performance of impact which the fiscal and tax policy has done on the agricultural enterprises by empirical method, with panel-data mod- el. The result proveds that the impact is not significant, which indicates the fiscal and tax policy on the agricultural enterprises is lack of the efficiency. In the supporting process, three problems remain：The first problem is that fiscal expenditure structure is irrational and the approach to implement is unscientific.The second problem is that the management of financial capital and income tax incentives use is weak.The third problem is that the policy support emphases the public interest objectives of leading enterprises too much.：,FinaUy,this paper proposed suggestions for the above problems. Firsdy,,i~/kdjust the fiscal expenditure structure,make recommendations to improve implemen- tation modalities. Secondly,strengthen the use and management of funds and monitor usage.Thirdly,continue to promote the development of Economic Cooperation Organization of farmers.