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政府补助指企业从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本。政府补助的信息披露有助于信息使用者更加全面地理解企业信息,减少市场信息不对称的负面效应,形成社会监督在内的市场约束机制,维护市场的透明、公正、有序竞争。本文通过对一则案例的分析,说明目前政府补助披露的不健全及对其进行规范的必要性。
Government subsidies refer to enterprises that acquire monetary assets or non-monetary assets at the government free of charge, excluding the capital invested by the government as the owner of the enterprise. Information disclosure of government grants helps information users to understand enterprise information more comprehensively, reduce the negative effect of market information asymmetry, form market restraint mechanism including social supervision, and maintain market transparency, fairness and orderly competition. This article through a case analysis shows that the current government subsidies disclosure is not perfect and the need for its regulation.