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企业“政治关联”研究述评
引用本文:李强,齐行抗.企业“政治关联”研究述评[J].财务与金融,2009(3):71-76.
作者姓名:李强  齐行抗
作者单位:1. 中国矿业大学,江苏徐州,221116
2. 中国矿业大学管理学院会计系,江苏徐州,221116
摘    要:近年来,企业政治关联对企业业绩、财务政策和资本市场影响的相关研究已成为财务和金融领域研究的热点,但企业政治关联这一隐蔽且难以量化的因素如何对企业的各个层面产生影响,国内在这方面的研究才刚刚开始。为此,本文通过近年国内外相关学者的研究,对模糊的政治关联概念重新界定,梳理了三个主要的研究领域,凝练出五个后续研究方向。

关 键 词:政治关联  政治干预  财务活动  企业价值

Research Review of the Enterprises' Political Connection
Li Qiang,QI Xing-kang.Research Review of the Enterprises' Political Connection[J].Accounting and Finance,2009(3):71-76.
Authors:Li Qiang  QI Xing-kang
Institution:( School of Management, China University of Mining and Technology, Xuzhou, Jiangsu)
Abstract:In recent years,, the research on impact of political connection to enterprise performance, financial policies and capital market, had been becoming a hot issue in financial field. But how did the political connection, which was hidden and difficult to quantize, affect all the aspects of enterprise remains a question. Domestic research in this area had just begun. Therefore, it gave a new definition of political connection which was fuzzy at present, and hackled three important research areas. The most important thing was that it extracted five directions for the follow-up study.
Keywords:Political connection  Political intervention  Financial activities  Market valuation
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