国有企业改革能否引起财政激励效应——以西部某省为例

Can State-owned Enterprises Reform cause Fiscal Incentives Effects?——Take the Western Province as Example

国有企业改革对我国建立社会主义市场经济体制至关重要。本文以第二代财政分权理论的研究为基础,以西部某省的24个行业为样本,分析研究了地方政府改革国有企业的财政动机。结果表明,近年来样本省的国企"做大做强"改革路线具有明显的财政激励效应,这种效应使得地方政府有动机将国有企业引上一条资本规模不断扩大、人员冗余和退出机制不完善的道路。

State-owned enterprise reform is essential for the establishment of China＇s market economy.Based on several hypothesis of Second Generation Fiscal Federalism,we examined the incentives of state-owned enterprise reform by using data of a western province.We objectively demonstrated the existence of fiscal incentives,which we thought to be one reason of the gradually expanding state-owned enterprises,staff redundancy and imperfect exit mechanisms.