农业上市公司是我国农业先进生产力的代表，在我国农业经济发展过程中起着导向作用，它的健康发展是我国整个农业行业快速发展的根本动力。近些年来，国家针对上市公司出台了一些的财政补贴和税收优惠政策，其中最为典型的是农业上市公司。本文选取了2010年至2013年的31家农业上市公司，利用非均衡面板数据，对我国税收优惠和财政补贴对农业上市公司绩效的影响进行实证分析。结果表明，农业上市公司的盈利能力对税收减免有一定的依赖作用，政府补贴短期内会提高企业经营效率，长期内会降低企业的经营绩效。%Agricultural listed companies are the representatives of advanced productivity of agriculture in our coun-try, and the agricultural economy development in our country plays a guiding role in the process, with its healthy development as the basic power of agricultural industry rapid development in our country.In recent years,our coun-tr provided the listed company for various subsidies and preferential tax policies, one of the most typical is the agri-cultural listed companies In this paper, the selection of 31 listed agricultural companies from 2010 to 2013,by using the unbalanced panel data,our country tax breaks and subsidies for agricultural demonstration analysis is made on the influence of the performance of listed companies.The results show that the agricultural listed company's profit-ability dependence on tax cuts have certain effect,and government subsidies will improve the efficiency of enterprise management in the short form, and reduce the operating performance of companies in the long term.
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