成本外部化陷阱:创新与经济转型最大的制度性障碍——“去外部化”的政策选择

Cost Externalization Trap: The Biggest Institutional Barrier to Innovation and Economic Transformation in China: The Policy Choices of “De-Externalization”

本文系统地分析我国企业成本外部化现象的四个主要形式,估算其直接间接损失占国内生产总值的比重,分析其制度化原因和锁定状态,以及地方政府在其中所起的作用,提出解锁的路径。研究表明,四个方面的外部化成本保守估计共占GDP的17.2%,外部化成本接近于全部税收,或各行业总利润的总和。地方政府事实上已成为成本外部化的强势推动者,既得利益和制度使得经济运行锁定在这一状态。本文提出"去外部化"是创新型国家和转型成功的必由之路和关键;逐步"解锁"成本外部化具有可行性;"去外部化"必须进行顶层制度设计;从地方政府考核激励机制、税制、环保部门管辖与运行制度和社会保障体系改革四方面提出了政策建议。

This paper analyzes the four main forms of cost externalization phenomenon in China systematically, estimates the direct and indirect losses accounted for the proportion of gross domestic product （ GDP）, analyzes its philosophical connotation, institutional reasons and locked status, and the role of local governments in it, puts forward unlock path. Research shows that four aspects the externalized cost a total of 16 - 17% of China＇ s GDP by conservative estimates. The externalized cost closes to all taxes, or the sum of all firm＇ s profits. Local governments have become the strong drivers of cost externalization in fact, the vested interests and the institutions have locked in this state of economic operation. ＂De-externalization＂ is the only way to success of innovative country and the transformation; gradually ＂unlocked＂ cost externalization is feasible; ＂de-exexternalization＂ must carry out by institutional top-level design. This paper put forward policy suggestions in four aspects, these are reforms of local government assessment and incentive mechanism, the tax system, the administration and running system of environmental protection department and the social security institutions.