摘要
政府信息公开是提高政府透明度及行政效率的重要制度安排,深刻影响政府资源配置效率与应用绩效。以我国2011-2015年A股民营上市公司为样本,研究企业注册地政府信息公开质量对企业财政补贴可获性及补贴绩效的影响,结果显示:政府信息公开程度越高的地区,民营企业通过政治关系获取财政补贴现象得以有效抑制,财政补贴配置效率和财政补贴的使用绩效更高。
The government information disclosure is the important institutional arrangements to improve government transparency and administrative efficiency,and has deeply influenced the government resource allocation effect,the fair competition environment and enterprise performance.Based on a sample of China＇s A-share listed private companies in 2011-2015,we study the impact of information disclosure quality of governments where companies are sampled on the availability of government subsidies and subsidies performance.Results show that：government information disclosure can effectively enhance government resources allocation efficiency;and have apositive impact on government subsidies performance.Our research conclusion shows that,in the area where Chinese government information publicity is high,curbing enterprises that relying too much on political relations to seek government subsidies;is more feasible,and the efficiency of allocation government subsidy and performance levels is higher.
作者
易玄
侯家宁
YI Xuan;HOU Jianing(School of Business,Central South University,Changsha,Hunan 410083,China)
出处
《财经理论与实践》
CSSCI
北大核心
2018年第3期112-119,共8页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金(14BJY143)
教育部人文社会科学基金(15YJA630110)
关键词
政府信息公开
政治关系
财政补贴
government information disclosure
political relations
financial subsidies
