民营企业政治关联与会计盈余关系实证研究

近年来,政治关联这一概念正在被民营企业广泛重视,并分别产生了直接参与型、物质刺激型、引导政策型和积极沟通型等若干类型。作为民营企业,选择任何一种类型都是有利无害的,关键是应当结合企业自身状况、发展战略以及行业特点和所在地区特点选择适当的政治关联类型,力求做到成本最小、收益最大。通过运用相关性分析和回归分析,进一步表明,直接参与型可促进企业会计盈余上升;物质刺激型可扩大企业会计盈余;引导政策型和积极沟通型能提高企业会计盈余。

Empirical Study on the Relationship between Political Connection and Accounting Surplus in Private Enterprises

In recent years,the concept of political connection has been paid extensive attention by private enterprises,which generates some types in terms of direct participation,material incentives,policy guidance and positive communication.Being a private enterprise,choosing any of these types is beneficial and harmless.In order to achieve the least costs and the largest gains,the enterprises should select the appropriate type based on their own situations,development strategies and industry and area features.Applying the correlation and regression analysis,we further find that the type of direct participation could increase corporate accounting surplus;the type of material incentives could expand corporate accounting surplus;the type of policy guidance and positive communication could improve corporate accounting surplus.