简政放权对企业创新研发的引致效应  

The Impact of Streamlining Administration on Enterprise Innovative R&D

作　　者：张景华[1] 刘畅 Zhang Jinghua;Liu Chang

机构地区：[1]国家税务总局党校科研所 [2]天津财经大学财税与公共管理学院

出　　处：《财经科学》2021年第6期81-91,共11页Finance & Economics

基　　金：国家社会科学基金项目“国家治理与现代税收制度构建研究”(16CJL003);天津市高校“青年后备人才支持计划”。

摘　　要：企业的创新发展需要良好的制度环境。本文探讨政府简政放权相关制度要素对微观企业创新研发的引致效应。选取2008—2016年度A股上市公司作为研究样本,并结合《中国分省企业经营环境指数报告》中的相关指标进行宏观数据与微观数据匹配,研究发现:(1)政府放权程度愈高,对企业创新投入与研发产出的激励效应愈为显著,经过一系列稳健性检验后,该结论依然可靠;(2)放权越彻底,企业制度性交易成本越低,特别是对于高财务杠杆企业和大规模企业,对制度环境的预期越加乐观,制度环境对创新活动的激励效应愈加显著。为进一步把脉行政体制改革、引导微观主体创新,应进一步完善政府治理、激发企业创新活力。The innovation and development of enterprises need a good institutional environment.Based on the A-share listed companies in 2008-2016,combined with“Report on the Operating Environment Index of Chinese Provincial Enterprises”,this paper explores the impact of the relevant institutional factors of streamlining administration on microenterprises’s innovative R&D under the current institutional environment in China.The results show that:(1)The less the administrative intervention,the more significant the incentive effect on enterprises’R&D input and output.After a series of robustness tests,the conclusion is still robust.(2)The more thorough decentralization,the more optimistic the high financial leverage enterprises and large-scale enterprises are about the institutional environment,the more obvious the incentive effect of institutional environment on Innovation activities.This paper provides the micro-level experience support for further reform of administrative system and guidance of micro-subjects to improve the level of innovation quality,and provides useful reference for more targeted improvement of government governance and stimulation of enterprise innovation vitality.

关 键 词：简政放权 企业创新 企业活力 制度 

分 类 号：F272.5[经济管理—企业管理]