撤县设区如何影响县域经济转型——基于企业创新绩效的视角  

How does City-County Merge Affect Transformation of the County-level Economy:From the Perspective of Corporate Innovation Performance

作　　者：倪婷婷[1] 王跃堂 朱敏洁[4] Ni Tingting;Wang Yuetang;Zhu Minjie(School of Accounting,Nanjing University of Finance and Economics,Jiangsu Nanjing 210023,China;Yangtze River Delta Economics and Social Development Research Center,Nanjing University,Jiangsu Nanjing 210093,China;Business School,Nanjing University,Jiangsu Nanjing 210093,China;State Grid Wuxi Power Supply Company,Jiangsu Wuxi214062,China)

机构地区：[1]南京财经大学会计学院,江苏南京210023 [2]南京大学长三角经济社会发展研究中心,江苏南京210093 [3]南京大学商学院,江苏南京210093 [4]国网江苏省电力有限公司无锡供电分公司,江苏无锡214062

出　　处：《上海财经大学学报（哲学社会科学版）》2024年第4期77-91,共15页Journal of Shanghai University of Finance and Economics

基　　金：国家自然科学基金青年项目(71902082);国家自然科学基金面上项目(72372065、71972096);国家自然科学基金重点项目(72132004)。

摘　　要：县域经济转型是我国区域经济发展的新动力。作为市县合并方式的撤县设区改革,究竟能否以及如何带动县域经济转型,理论和实践层面都存在诸多争议。文章基于中国工业企业数据,以县域企业创新绩效为切入点,采用增广双重差分模型进行实证检验。研究表明,撤县设区短期内抑制了被撤并县(市)企业的创新绩效,且该负向效应呈现先加剧、后减弱的U形趋势。撤县设区主要通过增加县域企业进入率,降低了企业创新绩效;政府补贴和税收负担在其中起到了遮掩作用。异质性检验表明,撤县设区对被撤并县企业创新绩效的负向效应主要体现在非普通城市、强竞争行业、非数字化行业、小规模、成长期企业中。由此得到的政策启示是,撤县设区后新辖区政府应科学引导外部企业进入,强化改革过渡期的政府财政扶持和精准性,同时增强市县间产业关联性与互补性,实现优势互补与错位发展。As a vital link in China's five-level government structure,the county level bridges urban and rural areas,and plays a pivotal role in the central-local relations.Under the new normal,the county-level economy confronts greater volatility risks due to its low technological innovation capability.The transformation of the county-level economy is a new engine for China's regional economic development.It not only affects the county itself,but also entails the restructuring of a larger competitive landscape.There are many disputes in theory and practice about whether the reform of City-County Merge can facilitate the transformation of the countylevel economy.The microlevel of economic transformation is the transformation and upgrading of enterprises.Based on the data of Chinese industrial enterprises,this paper takes the innovation performance of county enterprises as the entry point,and adopts an augmented DID model for empirical testing.The results indicate that the innovation performance of county enterprises is significantly impaired after the reform of City-County Merge,and the negative effect of the reform exhibits a U-shaped trend.The entry rate of county enterprises plays a mediating role in the effect of the reform of City-County Merge on curbing innovation performance,while subsidies and tax preference play a masking role.Heterogeneity analysis reveals that the negative effect of the reform of City-County Merge on the innovation performance of county enterprises is mainly manifested in enterprises in non-ordinary cities,enterprises in highly-competitive industries,enterprises in non-digital industries,small-scale enterprises,and growth-stage enterprises.The policy implication of this paper is that after the reform of City-County Merge,the new jurisdiction government should scientifically guide external enterprises to enter,reinforce the government's financial support and accuracy during the transformation period,and augment the industrial relevance and complementarity between cities and counties,so as to achie

关 键 词：撤县设区 企业创新绩效 县域经济转型 财政扶持 

分 类 号：F812[经济管理—财政学]