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僵尸企业识别标准的中国适用性检验与修正——基于中国工业企业数据的分析 被引量:7

Inspection and Amendment for Applicability of Identification Standard of Zombie Enterprises in China: An Analysis Based on Chinese Industrial Enterprises Data
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摘要 僵尸企业的存在扭曲资源配置机制,降低要素生产效率,侵蚀经济高质量发展根基。清理处置僵尸企业,要对其进行精准识别,关键是在对现有标准进行适用性检验的基础上,构建有效的中国僵尸企业识别标准。进行适用性检验,一要根据僵尸企业内涵提炼其本质特征;二要从识别标准中提取其识别条件;三要运用中国微观企业数据对二者进行匹配。基于中国工业企业数据的实证检验发现,现有识别标准对中国僵尸企业的识别都存在一定的偏误。借鉴现有标准识别逻辑,通过CHK标准、修正的盈利能力标准、贷款展期标准和连续两年标准等四次认定,不仅能"去伪存真"、剔除外部援助及短期因素影响,更能有效解决CHK标准中会计处理问题、FN标准中"盈利能力标准"和"常青贷款标准"设置失当问题以及实际利润法中"营业外收入"与"补贴收入"混淆问题。在时间、所有制、行业和区域层面比较分析发现,本文标准的识别结果不仅符合学界对于中国僵尸企业形势变动的判断,更能较好地解决识别过程中"取伪""弃真"错误。 The existence of zombie enterprises distorts the mechanism of resource allocation,reduces the efficiency of factor production and erodes the foundation of high-quality economic development.In the process of cleaning up and disposing zombie enterprises,the key to accurate identification is to establish an effective identification standard for Chinese zombie enterprises on the basis of examining the applicability of existing standards.To conduct the examination,we should firstly extract the essential characteristics of zombie enterprises according to their connotations.Secondly,we need to extract recognition conditions from the recognition criteria.Thirdly,we should use Chinese micro enterprises data to match the above two.Based on the empirical test of Chinese industrial enterprises data,we find that the existing identification standards have some biases in the identification of Chinese zombie enterprises.Using existing standard recognition logic and doing four times identification(through CHK standard,revised profitability standard,loan extension standard and consecutive two-year standard),we can not only disentangle truth from falsehood,eliminate the influence of external assistance and short-term factors,but effectively solve the problem of accounting treatment in CHK standard,inappropriate set of'profitability standard'and'continuing lending standard'in FN standard,confusion between'nonbusiness income'and'subsidies income'problem in actual profits method.Comparative analysis of time,ownership,industry and region shows that,the results of the standard identification in this paper can not only conform to the judgment of the academia on the situation changes of Chinese zombie enterprises,but also better solve the'false'and'true'mistakes in the identification process.
作者 卓越 王玉喜 Zhuo Yue;Wang Yuxi(Business School of Xiangtan University)
机构地区 湘潭大学商学院
出处 《经济评论》 CSSCI 北大核心 2019年第3期123-137,共15页 Economic Review
基金 湖南省自然科学基金面上项目"僵尸企业资源配置效率损失的形成机理 测度与分类治理研究"(项目编号:2018jj2408) 湖南省研究生科研创新项目"僵尸企业 资源错配与中国制造业全要素生产率"(项目编号:CX2017B248) 湖南省社会科学基金一般项目"产业升级与区域协调发展互动中基于本土价值链构建的政策转型研究"(项目编号:09YBB375)的资助
关键词 僵尸企业 识别标准 适用性检验 Zombie Enterprise Identification Standard Suitability Test
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