深化供给侧结构性改革的产权逻辑和制度构造——从宏观经济到微观企业

The Property Rights Logics and Institutional Configuration of Deepening the Supply-side Structure Reform——From Macro-economy to Microscopic Enterprises

如何将宏观政策落实为微观企业的实际行动,是深化供给侧结构性改革的方向之一。将制度经济学的产权理论和会计学科的管理会计工具进行融合,打破宏观经济政策与微观企业行为研究的割裂现状,推动宏观经济层面的产权逻辑向微观企业内部延伸,拓展出一个由市场外部"看不见的手"和企业内部"看得见的手"两手共同作用的供给侧结构性改革新机制,实现政策落地。提出完善产权法律法规制度,通过管理会计工具创新有效地衡量和激励产权,重视意识形态降低交易费用正效应等政策建议。

It is one of the directions of deepening the supply-side structural reform that implementing the macroeconomic policies as the real actions of the microscopic enterprises . The article suggests that it could be realized through combining the property rights theory with the management accounting tools; breaking the separate status of macroeconomic policies and enterprise behavior; promote the macroeconomic property rights logic into the internal of enterprise level. To implement the policies effectively, it also suggested developing a mechanism ,which is operated by invisible hand and visible hand simultaneously. The article proposed that the legal system of property rights should be perfected ; the property rights should be innovatively and effectively measured through management accounting tools ; more emphasis should be put on the positive effects of ideology in transaction costs alleviating.