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本文选取2011年到2015年间制造业,电力、热力、燃气及水生产和供应业,信息传输、软件和信息技术服务业,房地产业,水利、环境和公共设施管理业这五大行业作为样本研究地方政府补贴对盈余管理影响,结果发现:1、负向盈余管理操作越大,公司取得政府补贴越多;正向盈余管理越大,不会带来更多的政府补贴2、在公司进行负向盈余管理时公司规模越大反而获得政府补贴越少3、在公司进行负向盈余管理时公司现金流越大,政府补贴越多。4、在公司进行正向盈余管理时公司盈利能力越大,其获得的政府补贴越高5、在公司进行正向盈余管理时,现金流越大,政府补贴越低。
This article selects five major industries of manufacturing, electricity, heat, gas and water production and supply, information transmission, software and information technology services, real estate, water conservancy, environment and public facilities management from 2011 to 2015 as a sample research area Government subsidies on earnings management, the results found that: 1, the greater the negative earnings management operations, the company made more government subsidies; positive earnings management is larger, will not bring more government subsidies 2, the company negative Earnings management, the larger the size of the company but get less government subsidies 3, the company’s negative earnings management, the larger cash flow, the government subsidies more. 4. The higher the profitability of the company when the company conducts positive earnings management, the higher the government subsidies it receives. 5. When the company conducts positive earnings management, the larger the cash flow, the lower the government subsidy.