Abstract:  As an important way to promote the development of strategic emerging industries，the complexity of government subsidy cannot be ignored Based on the complexity theory，this paper takes Chinese listed companies in the software and information technology service industries as the research object，adopts the fuzzy set qualitative comparative analysis method （fsQCA）to analyze and empirically examine the complex causal combination and asymmetric relationship among the nature of the property right，enterprise size，profitability，ownership concentration ，assetliability ratio，and government subsidies The findings are as follows：（1）government subsidies are affected by the combination of antecedent conditions of enterprises，and different combination paths can lead to the occurrence of highlevel government subsidiesThe causal relationship shows asymmetry，and a single factor cannot lead to the results；（2）through sorting out the combination paths，it is found that although the government mainly implements subsidies based on the motivation of “icing on the cake”，a few combination paths also reflect the mentality of “helping the weak” in the implementation of government subsidies，reflecting that the implementation of government subsidies is still incomplete The above research results not only broaden the complexity perspective of government subsidy research theoretically，but also provide a decisionmaking basis for the government to optimize subsidy policies and improve resource allocation efficiency

Key words: government subsidy, the nature of the property right, profitability, complexity theory, fsQCA

摘要： 政府补助作为推动我国战略性新兴产业发展的重要手段，其自身的复杂性特征不容忽视。本文基于复杂性理论，以我国软件和信息技术服务业上市公司为研究对象，采用模糊集定性比较方法（fsQCA）展开分析，考察企业产权性质、企业规模、盈利能力、股权集中度和资产负债率与政府补助之间的复杂因果组合和非对称关系。研究发现：（1）政府补助受多种前因条件组合的影响，不同的前因条件组合均可导致高水平政府补助的发生，因果间呈现出非对称性，单一因素无法导致结果的产生；（2）通过对组合路径梳理发现，政府实施补助时更倾向于“培优”动机，但少部分组合路径也反映政府在实施补助时仍存在“扶弱”心态，体现了目前政府补助的实施仍存在不完备之处。以上研究结果不仅从理论上拓宽了政府补助研究的复杂性视角，更为政府优化补助政策、提高资源配置效率提供了决策依据。

关键词: 政府补助, 产权性质, 盈利能力, 复杂性理论, fsQCA方法