政府扁平化改革对企业创新的影响研究——来自J省A县市成为行政省直管县的断点证据  

Research on the impact of government flattening reform on enterprise innovation:A discontinuity evidence from County A,Province J,for its becoming a county administrated by province

作　　者：汪涌 郭庆宾 Wang Yong;Guo Qingbin(School of Economics,Huazhong University of Science and Technology,Wuhan 430074,Hubei,China;International Business School,Hainan University,Haikou 570228,Hainan,China)

机构地区：[1]华中科技大学经济学院,湖北武汉430074 [2]海南大学国际商学院,海南海口570228

出　　处：《科研管理》2024年第2期70-82,共13页Science Research Management

基　　金：国家社会科学基金一般项目:“城乡融合发展视阈下县域要素集散能力的提升路径与对策研究”(23BJL004,2023—2027)。

摘　　要：政府扁平化改革带来的行政层级精简与决策权下放会提高地方政府的行政效率与发展积极性,并对企业创新活动产生重要影响。然而,现有关于政府扁平化改革对企业创新的影响研究仍较为缺乏。本文以J省A县市成为行政省直管县为例,结合断点回归(RD)与断点-双重差分模型(RD-DD)考察政府扁平化改革对企业创新活动的净效应,并在此基础上进行拓展分析。研究发现:政府扁平化改革显著提升了企业创新规模与质量,但企业可能在后期偏向策略性创新。降低企业税负、节约融资成本与改善融资环境是政府扁平化改革推动企业创新进步的潜在机制。政府扁平化改革对内资属性较强企业的创新活动有更大促进效果,对非国有企业、小型企业创新活动的促进效果则相对较小。此外,政府扁平化改革会促进企业创新的结论同样适用于经济不发达地区,并且政府扁平化改革还能通过技术创新提高企业全要素生产率。本文不仅从企业创新视角拓展了政府扁平化改革的微观经济后果研究,还基于企业成长角度为探索深化行政体制改革方向提供了有益的实践启示。In recent years,the Chinese government has been vigorously pursuing reforms to streamline the government,delegate power,and improve government services,hoping to optimize the business environment further and stimulate the innovation of firms by deepening the reform of administrative system and promoting the transformation of government functions.While the central government continues to overhaul and government streamlining,local governments are also gradually implementing policies such as the fiscal reform of enlarging the authority of counties and allowing the establishment of a county administrated by province.This flattening of government,characterized by streamlining of administrative hierarchies and decentralization of decision-making,is gradually becoming an important direction for China to deepen its administrative system reform.Government flattening reform leads to streamlining of administrative hierarchy and decentralizing decision-making.It would increase local governments'administrative efficiency and development incentives and impact business innovation.However,there is a lack of existing research on the impact of government flattening reforms on business innovation.In this paper,the promotion of County A in Province J to the status of being a county administrated by province is taken as the quasi-natural experiment.The data of Chinese industrial firms from 2008-2013 were selected as the research sample,and their patent and geographic information data were matched.We used the discontinuity regression(RD)and discontinuity-difference-in-differences model(RD-DD)to examine the net effect of government flattening reform on firm innovation activities.On this basis,this paper also developed the methods of mechanism analysis,heterogeneity analysis,and extended analysis.The study found that the government flattening reform has significantly improved the scale and quality of firms'innovation.Still,firms have shown a tendency to strategic innovation in the later stage.The mechanism analysis showed that reducing

关 键 词：政府扁平化改革 创新规模 创新质量 企业税负 融资约束 

分 类 号：D035[政治法律—政治学] F270.3[经济管理—企业管理]