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对于公共制造公司:工资保障计划的应用是否符合公众的看法?

内部审计。 1月31,2022

抽象 

COVID-19 流行病和由此产生的紧急公共卫生措施迫使许多企业在 2020 年初春关闭。为避免美国经济出现连锁反应,包括薪资保护计划在内的 CARES 法案于 2020 年签署成为法律。 2019. PPP 据称旨在通过向小企业提供紧急贷款来帮助他们度过大流行,但该计划一直是争论的焦点,特别是关注是否将贷款提供给“应得的”公司。 为了为本次讨论提供信息,我们检查了制造公司 XNUMX 财年财务报表中的数据,以调查可能导致一些公司申请 PPP 贷款和一些公司返还收益的因素。 我们发现,获得 PPP 贷款的制造公司在财务上明显弱于未获得 PPP 贷款的类似公司。 此外,快速偿还 PPP 贷款的公司在财务上比类似的非 PPP 接受者要弱一些。 因此,似乎大多数请求 PPP 贷款的公共制造公司都是基于财务需要这样做的。   

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