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我国经济转型过程中,政府与企业之间的关系始终是经济体制改革中最重要的问题之一,越来越多的企业承担了政府赋予的政策性负担,影响了自身的发展。与此同时,政策性负担对企业财务行为的影响也逐渐成为学术界研究的重点课题和领域。对该领域的核心文献进行梳理和述评,可以把握其目前动态,明确这一领域研究的发展轨迹和脉络,为更深入研究政策性负担对企业的影响提供参考和启示,以提升承担政策性负担企业的财务行为,促进企业发展。
During the process of economic restructuring in our country, the relationship between the government and the enterprises has always been one of the most important issues in the economic system reform. More and more enterprises bear the policy burden imposed by the government and affect their own development. At the same time, the impact of policy burden on corporate financial behavior has gradually become the focus of academic research and field. To sort out and comment on the core literature in this field, we can grasp the current developments and clarify the development track and context of the research in this field, so as to provide reference and inspiration for further studying the impact of the policy burden on the enterprises in order to enhance the commitment of policy burden The financial behavior of enterprises to promote business development.