| Since the 21st century,the world economy has shown a rapid development trend,in this economic environment in the people’s living standards have been significantly improved,but it can be clearly seen that the rate of economic development has slowed in recent years,the problem of excessive use of energy in the early days has also begun to highlight,from the world perspective,not all countries have experienced varying degrees of energy crisis.In this case,in order to protect natural resources from being destroyed enterprises in order to keep the economy growing,there is a new form of energy instead of natural energy.Among the most widely used new sources of energy is Light Emit ting Diode" Chinese name is Luminescent Diode and it is often called LED..From the material of LED itself,its material belongs to semiconductor material.The emergence as an alternative energy source not only has some nature of natural energy,but also has the advantage of using natural resources for a long time and not wasting natural resources.Since its inception,the government has attracted the attention of the government and various departments.In order to promote the use of green energy,the govemment has been giving strong support to LED.However,the decision on whether government support is meaningful is whether financial performance within companies in different locations has improved with government support or whether the enterprise investment behavior has a good effect on the overall performance of the enterprise.Hence,in dealing with the encouragement and support of LED enterprises have good impact and other related issues are worthy of in-depth study.This paper focuses on San’an Optoelectronics,which has received large government subsidies for many years in a row,takes signal transmission theory as the guiding basis,case analysis as the core of the inquiry,collects the relevant data of case companies,and discusses it through literature research,case analysis,induction and deduction.From the theoretical level,it mainly studies the influence of government subsidy on the investment behavior and financial performance of Sanan Optoelectronic.This research can make up for the academic A gap in research in this area.In addition,from a practical point of view,the main purpose of this study is to put forward relevant suggestions on how enterprises can improve their own business ability with the help and support of the government,and can also provide corresponding reference for the government in implementing relevant policy support.According to the main contents of each part,this paper is divided into six parts:Part one,foreword.This part mainly introduces the research background of this topic,as well as the practical significance of this topic.And on the basis of collecting relevant domestic and foreign documents,the literature is summarized,and the current research situation at home and abroad is summarized,at the same time,the research methods and innovation points of this paper are expounded.The second part,related concepts and theoretical basis.This part expounds the related concepts mainly involved in this paper,including the definition and form of government subsidy,the motivation of government subsidy,the investment behavior of enterprises,the financial performance of enterprises,and discusses the theoretical basis of this paper.Chapter three,the general situation of government subsidy in LED industry,the basic situation of San’an photoelectricity and the general situation of government subsidy.This paper mainly introduces the course of the development of the LED industry and the current development situation,and from the perspective of economics to the domestic LED industry by government support to help the situation.And in this part of the research,the object of this research on the development of San’an optoelectronic enterprises.The difference between the development of Sanan Optoelectronics after receiving government support and help and the development of the same industry without government help was compared.Fourth part,detaiLED analysis of the government preferential policies for LED enterprises on the impact of San’an photoelectric enterprises foreign investment.By looking up the financial data of Sanan Optoelectronics in recent years,we find some characteristics of investment behavior implemented under preferential government policies.The fifth part,taking Sanan photoelectric financial data as the foundation,using the financial analysis method,analyzes the data involved,and obtains the change of operating income and financial performance index of Sanan photoelectric enterprise under the preferential government policy.Part VI,Summary and recommendations.According to the previous analysis to draw conclusions,and put forward the shortcomings of this paper,the future research in this area is prospected.The innovation of this paper is that the research on the influence of government subsidy on enterprises focuses on the aspects of enterprise performance,technology research and development,and in these documents,there are many theoretical analysts,but there are very few documents to discuss the actual cases.In addition,from the perspective of financial performance,the relationship between government subsidies and investment behavior is also very rare.Therefore,in this study,not only take Sanan Optoelectronics as a specific case,but also explore the changes and characteristics of Sanan Optoelectronics investment behavior with the support and help of the government,hoping that through this study,enterprises can help to play the greatest role of government preferential policies. |