Reseaech On The Influence Of The Financial And Tax Subsidies On The Value Creation Ability Of Enterprises

As the advanced representative of modern agricultural productivity, the development of agricultural listing Corporation determines the destiny of our national economy. But the weakness of agriculture itself leads to all sorts of problems in the development of. But in recent years, increased state support for agricultural enterprises,agricultural listed company policy and financial support, countries are also expected through the agricultural listed companies subsidies, to create a number of leading enterprises, so that these enterprises play a positive role in promoting agricultural industry development and improve the people employment. Agricultural listing Corporation wants to play a leading role, the basic way is to improve the enterprise value creation ability, many domestic and foreign scholars have done research on agricultural listing Corporation, the current research on the theme of "agriculture,mainly concentrated in the agricultural listing Corporation ownership structure influence on the operating performance of the company, implementation of fiscal and taxation policies and its impact on the business performance, the weakness of agriculture, market reform and non agricultural management and agricultural listing Corporation business performance, research on enterprise value creativity mainly influence factors of creativity in the creation of index system of enterprise value construction or general discussion of agricultural listing Corporation value, there are few scholars of the taxation and agricultural subsidies the listing Corporation value creation ability to combine in-depth study, and in the eyes Before China’s agricultural industry as a whole is still in the weak, in the agricultural listed company’s competitiveness is not strong, the government fiscal support for agriculture listedcompanies can be described as a booster, but fiscal subsidies in much degree affects agricultural listed companies’ value creation, this paper tries to from the perspective of fiscal subsidies in the category of theory of value creation and fiscal subsidies, the general rule of fiscal subsidies and enterprise value creation, in order to clarify the fiscal subsidy is how to affect the performance of listed agricultural company value creation.This paper adopts theoretical and empirical analysis methods, through empirical analysis of the sample enterprises, in accordance with the literature review and theoretical review-- Analysis and proof of the basic theory of value creation model building and demonstration, summarizes the ideas and policy recommendations ",explore the fiscal subsidy to agricultural listed enterprise value creation ability influence, find out our country agricultural listed companies tax subsidies of invalid link, put forward to improve the fiscal subsidies, improve enterprise value creating ability is proposed.