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数字政府建设与企业非生产性支出——以在线政务服务为例

Digital Government Construction and Enterprise Non-productive Expenditure: Evidence from Online Government Services in China
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摘要 加强数字政府建设对加快转变政府职能、建设法制政府和服务型政府有重要意义。基于全国私营企业调查和政府网站绩效评估数据,从政府网站在线政务服务视角切入,考察政府数字化建设对企业非生产性支出的影响。研究表明,地方政府在线政务服务水平越高,企业非生产性支出的相对规模越小,说明数字政府建设有助于降低企业交易成本。异质性分析表明,数字政府建设对小规模企业与缺乏政治联系企业的影响更大,说明数字政府建设可以惠及广大市场主体。机制分析表明,数字政府建设降低企业交易成本的重要机制在于优化行政审批流程、强化政务部门服务意识,所以数字政府建设能助力构建服务型政府。未来应当继续推进数字政府建设,加快政府职能转变,持续提升政府公共服务能力,助力国家治理体系和治理能力现代化。 Strengthening digital government construction is significant for accelerating the transformation of government functions and building a law-based and service-oriented government.Based on data from the Chinese Private Enterprise Survey and the Government Website Performance Evaluation Program,this research examines the impact of digital government construction on non-productive expenditures of enter-prises from the perspective of online government services.The findings show that online government services have significant negative correlation with non-productive expenditures of enterprises,indicating that digital government construction helps reduce transaction costs for enterprises.The heterogeneity analysis reveals that the impact is greater for small-scale enterprises and those lacking political connections,suggesting that digital government construction can benefit a wide range of market entities.The mechanism analysis further indicates that the important mechanisms by which digital government construction reduces enterprise trans-action costs include optimizing administrative approval processes and strengthening the service awareness of government departments,demonstrating that digital government construction can contribute to the develop-ment of a service-oriented government.In the future,efforts should be continuously made to advance digital government construction,accelerate the transformation of government functions,and improve public service capabilities.These efforts can help modernize the national governance system and capacity.
作者 戴敏 岳林峰 寇恩惠 DAI Min;YUE Lin-feng;KOU En-hui(School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200433;School of Economics,Peking University,Beijing 100871;School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 102206,China)
出处 《兰州大学学报(社会科学版)》 CSSCI 北大核心 2024年第4期83-95,共13页 Journal of Lanzhou University(Social Sciences)
基金 国家自然科学基金面上项目“我国增值税抵扣机制优化研究:基于纳税人身份和税收优惠的视角”(72273166) 国家自然科学基金面上项目“非常规财政政策的作用机理、效应评估、政策设计与模拟”(72273161) 国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)。
关键词 数字政府 非生产性支出 在线政务服务 交易成本 服务型政府 digital government non-productive expenditure online government service transaction cost service-oriented government
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