行政事业性收费改革与地区企业经营效益

The Reform of Administrative and Institutional Fees and the Performance of Regional Enterprises

行政事业性收费改革是中国法治政府建设的核心之一,对激发市场活力、推动经济迈向高质量发展具有重大的意义。本文首先通过不完全契约理论论证了行政事业性收费改革对企业经营效益产生的影响及其作用机制,其次从微观和宏观两个层面,综合运用1998—2007年规模以上工业企业数据、1998—2016年省级面板数据验证理论假说。研究发现:降低地方政府对行政事业性收费的依赖度能显著提升企业经营效益;对私营企业、劳动密集型行业企业和西部地区企业的提升效应尤为明显。我国的行政事业性收费改革不能简单地一"减"了事,需要通过制度设计发挥收费体系的产业引导与政府职能优化功能,充分发挥收费改革的积极作用。

The reform of administrative and institutional fees(AIF)is one of the most important parts of the construction of the government under the rule of law in China.It is of great significance to stimulate market vitality and promote the development of economy to a high quality.This paper first explains the mechanism of the impact of the reforms of AIF on the economic performance of enterprises through the incomplete contract theory,and then uses the industrial enterprise data above the scale of 1998-2007 and the provincial panel data of 1998-2016 to verify the hypothesis from the micro and macro levels.The results show that:reducing the government’s dependence on AIF can significantly improve the economic benefits of enterprises;especially for private enterprises,labor intensive industries and the industries in western region of China,the promotion effect is particularly obvious.Therefore,the reform of AIF does not mean simply reducing the amounts of the fees.Only when giving full play to the industrial guiding function of the AIF and optimizing government functions by AIF reform,can we truly give full play to the positive role of the AIF reform.