摘要
企业产品质量信息披露是消费者了解产品质量、提高购买意愿的重要渠道。政府大部制改革可通过影响微观企业产品质量信息披露,提振消费信心,进而促进居民消费,对畅通经济内循环具有重要意义。为此,本文以2013年“食药监总局”大部制改革为准自然实验,检验政府大部制改革对企业产品质量信息披露与居民消费的影响。研究发现,政府大部制改革显著促进了企业产品质量信息披露,表明在强监管预期下企业会增强对产品质量信息披露的收益感知,实现产品质量信息纾困效应,同时政府大部制改革能够通过促进企业产品质量信息披露增加居民消费,有助于畅通经济内循环。进一步研究发现,大部制改革对企业产品质量信息披露的促进作用主要集中于声誉较高和产品市场竞争较大的企业,对居民消费的提升作用在外向型城市中更显著。本文丰富并拓展了政府大部制改革的微观影响、产品市场监管的经济后果等研究领域,在实践中可以为助推国家治理现代化、畅通消费内循环提供借鉴。
Product quality information disclosure is an important channel for consumers to understand product quality and increase their willingness to buy.The super ministry system reform can boost consumer confidence by affecting the disclosure of micro-enterprises'product quality information,thereby promoting household consumption.This paper uses the 2013 CFDA reform as a quasi-natural experiment to test the impact of super ministry system reform on the disclosure of product quality information and household consumption.We document that the super ministry system reform can significantly promote the disclosure of product quality information by manufacturers,indicating that under the expectation of strong supervision,enterprises enhance the revenue perception of product quality information disclosure.Meanwhile,the super ministry system reform can increase household consumption by promoting the disclosure of enterprise product quality information.Further,we find that the relationship is mainly concentrated on companies with higher reputation and greater market competition,and the marginal effect on household consumption is more significant in export-oriented cities.This paper enriches the research of super ministry system reform and product market supervision,which can provide reference for national governance and the internal circulation of consumption inpractice.
出处
《会计研究》
北大核心
2023年第1期73-91,共19页
Accounting Research
基金
国家自然科学基金青年项目“美国稳就业、理工科人才跨境迁移与中国企业创新”(72102229)
教育部人文社会科学研究青年基金“政府机构重组与企业产品安全信息披露——基于新设‘市监局’的准自然实验研究”(20YJC630143)
中南财经政法大学中央高校基本科研业务费专项资金“复杂供应链网络韧性、多源信息预警与企业危机应对——基于‘会计+人工智能’的实践”(2722022BY014)
湖北省社科基金“深度学习——研究阐释党的二十大精神”专项课题“实现中国式现代化的微观治理机制研究——基于世界一流财务管理体系建设视角”的资助。
关键词
大部制改革
产品市场监管
产品质量信息披露
居民消费
Super Ministry System Reform
Product Market Supervision
Product Quality Information Disclosure
Household Consumption
