摘要
政府治理改革可能是影响地区企业高质量发展的重要因素。本文基于1998—2013年中国工业企业数据库,采用渐进双重差分方法,利用劳动生产率来度量企业发展质量,考察“省直管县”财政体制改革对企业高质量发展的影响。实证结果表明,“省直管县”改革抑制企业高质量发展。机制检验发现,这一影响是通过改革的资源配置效应实现的。改革能够提高以全要素生产率离散度和综合税率离散度衡量的资源错配指数,从而抑制县域企业劳动生产率的提高。
Governance reform is an important factor affecting the quality of regional enterprise development.Based on China's Industrial Enterprise Database in 1998—2013 and the time-varying DID method,using labor productivity to measure the quality of enterprise development,this paper investigates the impact of the fiscal system of province-managing-county(PMC)reform on the high-quality enterprise development.The results indicate that the PMC reform inhabits the high-quality development of enterprises,and this effect is realized through the regional resource reallocation.Besides,the PMC reform increases resource misallocation,which is measured by the TFP dispersion and the comprehensive tax rate dispersion,and thus restraining the labor productivity and TFP of enterprises.
作者
汪兵韬
陈金皇
王小龙
WANG Bingtao;CHEN Jinhuang;WANG Xiaolong(Remin University of China,Beijing 100872)
出处
《经济与管理研究》
CSSCI
北大核心
2021年第4期73-88,共16页
Research on Economics and Management
基金
国家社会科学基金一般项目“推动经济高质量发展的财政管理体制优化研究”(19BJY216)。
关键词
改革
“省直管县”改革
企业高质量发展
劳动生产率
资源错配
reform
province-managing-county(PMC)reform
high-quality enterprise development
labor productivity
resource misallocation
