中介服务机构对非正规创业正规化转型的调节作用研究

Research on the Regulatory Role of Intermediary Service Institutions in the Transformation of Informal Entrepreneurship

本文利用收支差异法对我国29个省份的非正规创业正规化转型水平进行估算,在此基础上,以中介服务机构为调节变量,实证分析政府管制和企业税负对非正规创业正规化转型的具体影响效应。研究发现:政府管制对非正规创业正规化转型具有显著的负向影响;企业的税收负担对非正规创业正规化转型的影响不显著;中介服务机构在政府管制和企业税负对非正规创业正规化转型的调节作用不显著。本文为未来非正规创业研究提供了相应的借鉴和参考。

This paper estimates the level of informal entrepreneurship regularization transformation in 29 provinces of China by means of income and expenditure difference method.On this basis,with the intermediary service agencies as the adjustment variables,it empirically analyzes the specific effects of government regulation and corporate tax burden on the transformation of informal entrepreneurship.The results show that:government regulation has a significant negative impact on the transformation of informal entrepreneurship;the tax burden of enterprises has no significant impact on the transformation of informal entrepreneurship;the regulatory role of intermediary service agencies in government regulation and corporate tax burden on the transformation of informal entrepreneurship is not significant.This paper provides a reference for the future research of informal entrepreneurship.