| The leading enterprises of agricultural industrialization are the backbone of my country’s modern agricultural construction.They are agricultural,profitable,and social.They are in a weak industry,have low comparative benefits and weak anti-risk capabilities.Therefore,they urgently need government support.Relying on the characteristics of agricultural products related to the main business and enhancing technological innovation capabilities in the processing of agricultural products is an important way for leading enterprises in agricultural industrialization to improve their corporate performance through internal business activities.In addition to financial performance,agricultural industrialization leading enterprises shoulder the unique social responsibility of driving farmers’ incomes.On the one hand,taking social responsibility may deplete the financial performance of the enterprise.On the other hand,it may also use this to drive stakeholders to build an interest linkage mechanism and gain Resources feed back corporate financial performance.In view of the fact that the leading agricultural enterprises in Hubei Province are mostly agricultural production and processing small and medium-sized private enterprises,their ability to transform resources into performance through technological innovation needs to be strengthened.The relationship between non-financial performance.Taking the corporate social responsibility as a moderating variable,it studies the relationship between government support and the financial performance of leading enterprises in agricultural industrialization.This paper uses resource allocation theory,externality and market failure theory as the motivation for government support,and explains the possible deviations that may occur in the process of transforming government support into performance through information asymmetry and soft constraint theory,and expounds the support of technological innovation from the perspective of technological innovation.The impact of the process,using stakeholder theory and corporate social responsibility theory as the study of non-financial performance,taking corporate social responsibility as the theoretical basis for adjustment,and conducting literature review,model construction,and hypothesis proposals.Based on the2015-2018 period in Hubei Province 206 An empirical analysis of the samples of leading agricultural industrialization enterprises at the provincial level and above found that direct government subsidies and industrial fund support significantly promote the financial performance,tax contribution,and increase the number of farmers.Tax incentives have a significant impact on corporate financial performance and taxation.The contribution has a significant negative impact.Technological innovation negatively regulates the positive relationship between government direct subsidies and corporate financial performance,tax contribution,and the number of farm households,and positively regulates the positive relationship between industrial funds and farm households;negatively impacts tax incentives and tax contributions The relationship is negatively inhibited.The corporate social responsibility has a positive effect on direct subsidies,industrial funds and financial performance,and the negative effect of tax incentives on financial performance has an inhibitory effect. |