非正常经营企业的内涵、成因、影响及治理  

Connotation, Causes, Influence and Governance of Abnormal Operating Enterprises

作　　者：王玉喜 卓越[2] Wang Yuxi;Zhuo Yue

机构地区：[1]湖南财政经济学院经济学系,湖南长沙410205 [2]湘潭大学商学院,湖南湘潭411105

出　　处：《企业经济》2022年第2期88-96,共9页Enterprise Economy

基　　金：国家社会科学基金项目“金融虚拟化的资源配置效应与金融‘脱虚入实’的政策优化研究”(项目编号:18BJL076);湖南省社会科学基金青年项目“资源配置视角下非正常经营企业的效率损失效应研究”(项目编号:20YBQ023)。

摘　　要：经济高质量发展离不开微观企业的高质量发展。然而,市场竞争环境变化会使得部分企业失去比较优势、陷入"沉没成本谬误",进而丢失自生能力、无法自负盈亏,最终沦为"非正常经营企业"。这些企业尽管存在低效率"锁定"特征,但却能依托其"壳价值"进行成本外部化以获得生存空间,这种现象的存在会拉低整体生产效率、阻碍经济高质量发展。有效治理非正常经营企业,要通过剥离、分解微观企业财务数据,精准识别非正常经营企业,研究其在不同产业、城市和所有制层面的发生特征;进而健全市场化法治化化解过剩产能长效机制,重塑不同部门非正常经营企业比较优势、分类治理不同地区非正常经营企业、健全各类所有制非正常经营企业清理的配套机制。High-quality economic development is inseparable from the high-quality development of micro-enterprises. However,changes in the market competition environment will make some enterprises lose their comparative advantages, fall into the "sunk cost fallacy", and then lose their viability, cannot take responsibility for their own profits and losses, and eventually become "abnormal operating enterprises". These enterprises have characteristics of low-efficiency "lock-in", but they can rely on their "shell value" to externalize costs to obtain living space, which will reduce overall production efficiency and hinder high-quality economic development. To effectively govern abnormal enterprises, it is necessary to accurately identify abnormal enterprises by stripping off and decomposing the financial data of micro enterprises, and study their occurrence characteristics in different industries, cities and ownership levels, and then improve the long-term mechanism of marketbased legalization to resolve excess production capacity, reshape the comparative advantages of enterprises with abnormal operations in different departments, classify and manage enterprises with abnormal operations in different regions, and improve the supporting mechanism for cleaning up enterprises with abnormal operations of various types of ownership.

关 键 词：非正常经营企业 比较优势 沉没成本谬误 成本外部化 

分 类 号：F016[经济管理—政治经济学] F270