政府监管还是企业自治——财政经营性补贴方式改革的冲突与治理

发布时间：2018-03-22 12:23

本文选题：财政经营性补贴　切入点：资金使用绩效　出处：《甘肃行政学院学报》2017年04期 　论文类型：期刊论文

【摘要】：财政经营性补贴方式改革是进行特定产业扶持和经济调节的创新举措,但关系到改革成败一个焦点问题即以政府监管还是企业自治为导向的冲突。本文基于中国南方某省2015—2016年实施的200个财政补贴项目,采用回归分析等方法的实证检验表明:政府监管强度对财政投资乘数、补贴资金使用绩效和企业经营业绩均产生显著负面影响。究其原因,政府监管导向要求在投入环节进行严格的项目遴选,在实施环节强化财务控制与业务监督,在目标环节确保财政资金安全及优先偿付。这与企业经营、投资决策的风险性和时效性截然相悖,是造成改革"遇冷"和"遇阻"的关键。为推进该项改革与提升补贴绩效,最重要的是明确资金管理导向,包括界定其法律属性,厘清政府和企业的责任边界,特别是给予企业更多资金支配的自主权。
[Abstract]:The reform of financial management subsidies is an innovative measure to support specific industries and regulate the economy. However, a key issue related to the success or failure of the reform is the conflict between government supervision and corporate autonomy. This paper is based on 200 financial subsidy projects implemented in 2015-2016 by a province in southern China. The empirical test of regression analysis shows that the intensity of government supervision has a significant negative impact on the financial investment multiplier, the performance of the use of subsidized funds and the operating performance of enterprises. The guidance of government supervision requires strict project selection in the input link, strengthening financial control and business supervision in the implementation link, and ensuring the safety and priority payment of financial funds in the target link. The risk and timeliness of investment decision are contradictory, which is the key to the "unexpected" and "obstructed" reform. In order to promote the reform and improve the performance of subsidies, the most important thing is to clarify the direction of capital management, including defining its legal attributes. To clarify the boundaries of government and corporate responsibilities, especially to give them more financial autonomy.
【作者单位】：华南理工大学;对外经济贸易大学;
【基金】：华南理工大学中央高校基本科研业务费项目“地方法治的绩效及其评价机制研究”(2017XBS08) 中国博士后科学基金“构建人大主导的中国特色财政绩效评价体系”(2017M612676)阶段性成果广东省人大常委会在2016年委托作者所在课题组完成“广东省2014—2015年企业技术改造财政专项资金绩效第三方评价报告”,该报告构成本文重要的数据来源
【分类号】：F812.45

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