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中文摘要：
以2011-2014年信息技术业上市公司面板数据为样本,实证分析了政府补助对企业价值的影响。研究表明：政府补助、研发投入对当期及滞后一期企业价值均有显著正向影响;研发投入在政府补助与企业价值关系中具有显著中介效应。进一步研究发现,企业经营情景会对该中介效应产生影响,其中企业营业利润水平具有促进作用,而企业规模具有抑制作用。研究结论对企业研发投入及政府补助行为具有启示作用。
英文摘要：
Taking panel data of listed companies in IT industry from 2011 to 2014as samples,an empirical analysis was applied to the impact of government grants on company value.The r results shows that the government grants and RD investments have significant positive effect on the current and lag phase of company value.Meanwhile RD investments produce a significant mediating value between government grants and company value.The business operation situations will have an influence on this mediating effect.The company profit level will promote the mediating effect,while the company scale will restrain it.The research conclusions enlighten the company＇s RD investment and government granting behaviors.
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