对企业实施财政补贴是各国政府为实现其政治和经济目标而普遍采用的一种手段。随着我国各级政府财政收入的增加,政府对企业的补贴规模也不断扩大,但补贴政策实施过程中存在的补贴项目管理不够规范、某些补贴使用效率低下、补贴中设租寻租等问题,严重影响了社会的公平和效率原则,妨碍了公共资源的优化配置。因此, The implementation of financial subsidies to enterprises is a commonly adopted method by all governments to achieve their political and economic goals. With the increase of fiscal revenue of all levels of government in our country, the scale of government subsidies to enterprises has also been expanding. However, the subsidy programs in the implementation of subsidy policies are not standardized, the inefficient use of certain subsidies and the rent-seeking of subsidies , Has seriously affected the principle of social fairness and efficiency and hindered the optimal allocation of public resources. therefore,