政策性负担与民营企业行为——基于三一重工变更注册地的案例研究

发布时间：2018-03-31 11:22

  本文选题：政策性负担　切入点：民营企业　出处：《财经研究》2017年05期

【摘要】：文章基于三一重工变更注册地的事件,以政策性负担为切入点,探讨了其对民营企业行为的影响。研究发现,在财政分权制度和政治锦标赛激励下,为了实现政治目标,地方政府干预地方企业的动机增强,会通过政策性负担干预当地规模较大的民营企业。相对于国有企业,民营企业对于政策性负担的反应受自身发展规模影响。当发展规模达到一定程度时,民营企业倾向于主动规避地方政府的干预,寻求公平的市场环境。已有文献主要发现部分民营企业会通过主动承担政策性负担来建立政企联系,或者对于政策性负担持被动接受的态度。文章采用案例分析方法,考察了民营企业对于政策性负担可能存在的另一种反应,并从政策性负担的角度解释了民营企业与地方政府的互动关系。
[Abstract]:Based on the change of registration of Sany heavy Industry, this paper discusses its influence on the behavior of private enterprises from the perspective of policy burden. It is found that, under the incentive of fiscal decentralization system and political championship, in order to achieve political objectives, The motivation of local governments to intervene in local enterprises has increased, and they will intervene in local larger private enterprises through policy burdens. Compared with state-owned enterprises, The response of private enterprises to the policy burden is influenced by their own development scale. When the development scale reaches a certain level, private enterprises tend to avoid the intervention of local government actively. In order to seek a fair market environment, it has been found that some private enterprises will take the initiative to bear the policy burden to establish the relationship between the government and the enterprise, or to accept the policy burden passively. This paper examines another possible reaction of private enterprises to policy burden and explains the interaction between private enterprises and local governments from the perspective of policy burden.
【作者单位】： 西南财经大学会计学院;中国科学院成都山地灾害与环境研究所;
【基金】：教育部人文社会科学研究项目“官员腐败、企业寻租与政府补贴”(16XJA630001) 西南财经大学重大基础理论研究项目“现行产业政策与产能过剩关系研究”(JBK161104)
【分类号】：F276.5
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本文编号：1690517