| 治理环境、企业寻租与交易成本-基于中国上市公司非生产性支出的经验证据 |
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| 引用本文： | 万华林,陈信元.治理环境、企业寻租与交易成本-基于中国上市公司非生产性支出的经验证据[J].经济学(季刊),2010(2):553-570. |
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| 作者姓名： | 万华林 陈信元 |
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| 作者单位： | 上海立信会计学院;上海财经大学会计与财务研究院;上海财经大学会计学院; |
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| 基金项目： | 上海市教育委员会重点学科建设项目(项目编号:J51701)资助;;国家自然科学基金(批准号:70572105);;教育部人文社会科学研究基地重大项目(批准号:06JJD630016)的后续研究成果 |
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| 摘 要： | 基于交易成本理论,本文分析了治理环境如何影响企业寻租动机并进而影响企业交易成本——非生产性支出。本文借鉴并改进了Andersonetal.(2006)模型,探讨了非生产性支出的度量,并实证检验了影响非生产性支出的制度因素。研究表明,企业所处地区治理环境对交易成本有显著影响,减少政府干预、改善政府服务、加强法律保护均有利于减少企业非生产性支出。本文研究发现不仅具有理论上的意义,也为我国市场化改革提供了进一步的实证支持。
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| 关 键 词： | 治理环境 企业寻租 交易成本 |
Governance Environment, Rent-Seeking and Transaction Cost: Evidence from the Non-Productive Expenditures of Chinese Firms |
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| Wan Huanlin and Chen Xinyuan.Governance Environment, Rent-Seeking and Transaction Cost: Evidence from the Non-Productive Expenditures of Chinese Firms[J].China Economic Quarterly,2010(2):553-570. |
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| Authors: | Wan Huanlin and Chen Xinyuan |
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| Institution: | Shanghai Lixin University of Commerce;Shanghai University of Finance and Economics |
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| Abstract: | Based on the transaction cost theory,this paper analyzes how governance environment affects firms' rent-seeking incentive and their non-productive expenditures.We measure non-productive expenditures according to a revised model of Anderson (2006),and observe how institutional factors affect the expenditures.We find that governance environment significantly affects firms' transaction cost.If local governments could reduce their administrative interventions,improve their services,or strengthen law protections... |
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| Keywords: | Governance Environment Rent-Seeking Transaction Cost |
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