国资预算对国有企业去产能体制性障碍的弥合效应分析  

Analysis of the Bridging Effect of State-owned Capital Budget on Systematic Obstacles to State-owned Enterprises to Reduce Capacity

作　　者：李丽琴[1] 陈少晖[2] LI Li-qin;CHEN Shao-hui(School of Accounting,Fujian Jiangxia University,Fuzhou 350108,China;School of Economics,Fujian Normal University,Fuzhou 350108,China)

机构地区：[1]福建江夏学院会计学院,福建福州350108 [2]福建师范大学经济学院,福建福州350108

出　　处：《西安财经学院学报》2018年第6期50-56,共7页Journal of Xi’an University of Finance & Economics

基　　金：国家社会科学基金重点项目"国企红利征缴比例倍增目标下的国资预算支出民生化研究"(14AGL007);国家社会科学基金青年项目"公共资源收益合理共享视角下的国有企业红利分配研究"(13CGL024);福建省中青年教师教育科研项目"供给侧结构性改革与国有企业改革的互动耦合效应研究"(JAS170551)

摘　　要：供给侧结构性改革是当前及未来中国经济发展的重要政策,"去产能"是供给侧结构性改革的首要任务。供给侧改革与国有企业改革具有内在契合性,国有企业过剩产能的退出是"去产能"的关键所在,但国有企业过剩产能的退出具有体制性障碍。文章对工业行业的面板数据进行实证分析,结果显示预算软约束,国有企业高额的退出成本是国有企业过剩产能退出的体制性障碍。国有资本经营预算制度对国有企业去产能体制性障碍具有弥合效应,可以抑制国有企业资本扩张,利于国有企业过剩产能的退出。Supply-side structural reform is an stategy strategic assumption for China’s economic development at present and in the future,and“cut overcapacity”is the primary task of supply-side structural reform.The exit of overcapacity in the state-owned enterprise is the key to cutting overcapacity,but the exit of the excess capacity of state-owned enterprises has the institutional barriers.This paper makes the empirical analysis based on the industry’s panel data.The result shows that the soft budget constraint and the high withdrawal cost are the institutional barriers of excess capacity of state-owned enterprises to exit.Based on the empirical analysis,this paper probes into the effect of state capital management budget system on bridge the institutional barriers.

关 键 词：供给侧结构性改革 国有企业 去产能体制性障碍 国有资本经营预算 

分 类 号：F275[经济管理—企业管理]