政府运行成本与地方营商环境:优化抑或恶化?  

Government Operating Costs and the Urban Business Environment

作　　者：李建发[1] 闫寒 陈文川 LI Jian-fa;YAN Han;CHEN Wen-chuan(School of Management,Xiamen University,Xiamen 361005,Fujian;School of Business,Shantou University,Shantou 515063,Guangdong)

机构地区：[1]厦门大学会计发展研究中心,福建厦门361005 [2]汕头大学商学院,广东汕头515063

出　　处：《厦门大学学报（哲学社会科学版）》2023年第6期94-107,共14页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家社会科学基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115)。

摘　　要：优化营商环境是坚持中国特色社会主义制度、完善国家治理体系和提高治理效能的重要举措。基于2007—2018年中国286个城市面板数据,探究政府运行成本对地方营商环境的影响及内在机制。结果表明,政府运行成本与地方营商环境之间呈“先促进后抑制”的倒U型关系。进一步研究发现,地方财政支出效率在这一非线性关系中发挥了中介效应,信息技术能力则对该关系具有调节效应。此外,我国中部及东部地区、行政审批制度不完善的地区,以及行政中心未迁移的地区其营商环境更易受到政府运行成本的影响。Optimizing the regional business environment is a key strategy for China's national development,aimed at promoting high-quality economic growth and deepening reforms.This study investigates the impact of government operating costs on the urban business environment using data from 309 prefecture-level administrative regions in China between 2007 and 2019.The findings reveal a non-linear inverted U-shaped relationship between government operating costs and the business environment.When government operating costs per capita are below 4800 yuan,increasing these costs improves the business environment.However,excessive government operating costs have a negative effect.These conclusions remain robust after conducting sensitivity tests.The study also finds that fiscal expenditure efficiency acts as a partial mediator in the non-linear relationship between government operating costs and the business environment.Furthermore,regional information technology capabilities moderate this relationship.Additional analysis shows that this non-linear relationship is more pronounced in central and western regions,areas without an administrative approval bureau,areas without government office relocation,and areas not subject to regular inspections.

关 键 词：政府运行成本 地方营商环境 倒U型关系 

分 类 号：F127[经济管理—世界经济]