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当前我国高新企业是一个新兴的、发展较快、最有市场潜力的企业群体,对经济发展具有不可忽视的重要作用。但是,其高投入与高风险并存的特点使得很多个人或企业不敢涉足,所以国家就通过给予政府补助的方法来鼓励和扶植高科技产业的发展。本文就政府补助对高新技术企业财务报表的影响进行了深入的分析和探讨,希望能够对高新技术企业的生存和发展有一定的参考价值。
At present, the high-tech enterprises in our country are an emerging, fast-growing and most marketable enterprise group, which plays an important role in economic development. However, the coexistence of high investment and high risk makes many individuals or enterprises afraid to get involved. Therefore, the state encourages and supports the development of high-tech industries by granting government subsidies. In this paper, the impact of government subsidies on the financial statements of high-tech enterprises is analyzed and discussed in depth, hoping to have a certain reference value for the survival and development of high-tech enterprises.