法治政府建设降低了企业制度性成本吗——基于世界银行营商环境调查数据的实证研究  

Does the Construction of Legal Government Reduce the Institutional Cost of Enterprise——An Empirical Study Based on the World Bank’s Business Survey

作　　者：解洪涛[1] 张薇[2] 张建顺[1] Xie Hongtao1;Zhang Wei2;Zhang Jianshun3

机构地区：[1]中南财经政法大学财政税务学院 [2]中南林业科技大学经济学院

出　　处：《财经科学》2018年第10期84-95,共12页Finance & Economics

基　　金：国家社科基金“区域异质性下中国县级政府偿债能力与举债空间测算研究”(16BJY153);中南林业科技大学国家社科预研项目“我国农村金融消费者保护监督研究”(2014YY007)

摘　　要：随着供给侧结构性改革提出“制度性成本”概念,其吸引了众多研究关注。本文指出这一概念不同于经济学中的“交易成本”概念,其更多的是指向政府是否依法行政,而引起的对企业的规制成本,其更多的与“法治政府”概念相联系。进一步,本文采用了马怀德等（2013、2015）的“法治政府”指数与世界银行营商环境企业调查数据相匹配,建立了包含25个城市、2400余户企业的分层线性模型,检验了机构职能、组织领导、制度建设、行政决策、行政执法、监督问责、信息公开、争议解决8个方面的法治化改革对降低企业制度性成本的影响。结果显示,监督问责、规范执法和提供更好的争议解决方式具有明显的降低企业制度性成本的作用。而控制变量中的国有企业和外资企业在制度性交易成本相对于民营企业和国内企业的优势,说明政府机构存在执法歧视行为。最后,指出培养官僚体系对“法治”的尊崇意识,将是建立中国特色法治政府长远上需要解决的问题。Along with the supply-side structural reform, the concept of ＂institutional cost＂ has attracted a lot of research attention. This paper points out that the concept is different from the concept of ＂transaction cost＂ in economics, but related to whether the government acts by law, and regulate the market by law. So, it is more associated with the concept of ＂government under the rule of law＂. Further, this paper connects the index of government legislation by Ma Huaide （2013, 2015） and the world bank doing business enterprise data-set, established the hierarchical linear model containing 2700 enterprises samples nested in 25 cities. The empirical results show that supervision and accountability, standardizing law enforcement and providing better dispute resolution have obvious effect on reducing the institutional cost of enterprise. Through the control variables coefficient, the state-owned enterprises and foreign enterprises take the advantage of their identity, enduring the low institutional costs compared with those of private enterprises and domestic enterprises. It also indicates the law enforcement discrimination exists. Finally, from the view of history, this paper points out that the cultivation for the bureaucracy to respect the rule of law will be goals and directions of reform in the long run.

关 键 词：法治政府 制度性成本 营商环境调查 分层线性模型 

分 类 号：F27[经济管理—企业管理]