联系我们

论文查询结果	返回搜索

论文编号：	8554
作者编号：	1120110776
上传时间：	2016/6/17 18:21:59
中文题目：	我国民营企业行政型治理同化研究
英文题目：	Research on the Administrative Governance Assimilation of Private Enterprises in China
指导老师：	李维安 教授
中文关键字：	行政型治理；行政型治理同化；民营企业；新制度主义
英文关键字：	administrative governance; administrative governance assimilation; private enterprises; New Institutionalism
中文摘要：	从行政型治理向经济型治理的转型，是我国公司治理发展的一条鲜明的主线。经过多年的改革和发展，我国的经济型治理建设初见成效。但是行政型治理依旧作为一种重要的治理机制对我国的企业产生着重要影响。具体来说，具有“天生血统”的国有企业在享受政府优待的同时接受政府的干预和影响，因而“先天性”地具有行政型治理的特征。而相比之下，民营企业在社会资源分配方面处在相对弱势的地位，因此会通过模仿国有企业的部分行为和特征来拉近与政府的关系，从而寻求政府的优待和庇护。在这一过程中，民营企业可能被国有企业所“同化”，并表现出行政型治理的特征。本文以我国的民营上市公司为观察对象，探讨和分析了我国公司治理转型过程中民营企业行政型治理同化的现状、趋势和机理，以图为我国的公司治理改革提供借鉴。 本文立足于组织社会学的新制度主义理论，观察了我国民营企业发生行政型治理同化的动因及其对民营企业的影响。本文首先从新制度主义的视角对行政型治理的相关概念进行了梳理，从而明确了民营企业外部行政型治理环境和内部行政型治理行为的内涵和外延，并在此基础上讨论了表征我国民营企业行政型治理同化的指标和方法。 在此基础上，本文通过实证研究依次观察了行政型治理环境、经济型治理环境和制度扩散过程对民营企业行政型治理同化的影响，从而探讨了我国民营企业发生行政型治理同化的动因。本文的研究发现，行政型治理环境越强，则民营企业越倾向于发生行政型治理同化。本文分别从贷款、税收和补贴三个方面构建指标，描述了民营企业所面临的行政型治理环境的强度，并通过实证检验发现，在上述三个方面，行政型治理同化和非同化企业的待遇差距越大，则民营企业的行政型治理同化程度越高。本文的研究还发现，经济型治理环境越严酷，则民营企业越倾向于发生行政型治理同化。本文分别考察了市场竞争、环境不确定性、企业成长性和金融危机等指标对民营企业行政型治理同化的影响。实证研究的结果表明，在我国的双重治理环境背景下，严酷的经济型治理环境反而可能导致民营企业对行政型治理路径的选择。激烈的市场竞争、企业的高成长性以及金融危机都是驱使企业发生行政型治理同化的重要动因，而环境不确定性会降低企业的行政型治理同化程度。此外，不同的经济型治理环境因素之间存在交互作用。在竞争激烈的市场中，不确定性会强化民营企业的行政型治理同化，而高成长的企业会降低对行政型治理同化的依赖性。此外，除了理性动因之外，本文还考察了制度的象征性要素对民营企业行政型治理同化的影响。本文通过构建相关指标，通过实证研究发现，“从众”和“从优”性的模仿行为也是导致民营企业行政型治理同化的动因之一。同时环境不确定性会强化企业的“从众”性模仿行为并弱化企业的“从优”性模仿行为；成立时间长的企业表现出更多的“从众”性模仿行为和更少的“从优”性模仿行为。 在上述研究的基础上，本文以企业创新为切入点，观察和探讨了行政型治理同化对民营企业内部效率的影响。本文的研究发现，高新技术企业的所得税优惠政策对企业的创新绩效具有提升作用，创新投入在其中起到完全中介作用。但是行政型治理同化会削弱所得税优惠对企业创新投入的提升作用，并进而降低了所得税优惠对企业创新绩效的有益影响。 本文的研究结果说明，虽然我国已经经过了多年的公司治理转型进程，但行政型治理环境因素的存在会导致民营企业对行政型治理路径的选择和依赖。因此公司治理改革应当同时重视经济型治理的建设和行政型治理的弱化，并且应当坚持对转型进程的连续推进，谨防行政型治理的“回潮”。同时，政府在经济调控过程中，应当尽力弱化政策工具的行政型治理特征，以避免行政型治理环境强度的提升。 本文将新制度主义理论引入到行政型治理的研究中来，进一步明晰了行政型治理的相关概念，在为相关研究提供新的研究视角和理论工具的同时，为实证研究中的指标选择提供了更加明确的依据。此外，相对于以往研究对行政型治理的影响的关注，本文探讨了行政型治理的动因及其影响因素，从而完善了现有研究的逻辑框架和研究内容，具有重要的理论意义。但是，本文的研究尚存在不足之处。本文描述行政型治理环境、行政型治理同化等变量时所采用的指标相对有限，同时并未从企业内部详细讨论行政型治理与经济型治理之间的相互影响以及企业治理路径选择的机理，希望在以后的研究中予以补充。
英文摘要：	From administrative governance to economic governance, is the main line of the transformation of corporate governance in our country. After years of reform and development, China's economic governance has achieved initial success. However, as a kind of important governance mechanism, the administrative governance still has an important influence on the enterprises of our country. Specifically, the state owned enterprises with "born heritage" accept the government's intervention and influence while enjoying the preferential treatment. And in contrast, private enterprises are in a relatively weak position in the distribution of the social resources, thus by imitating some behavior and characteristics of the state-owned enterprises, private enterprises try to establish closer relations with the government, to seek the government's preferential treatment and shelter. In this process, the private enterprise may be "assimilated" by the state-owned enterprise, and displays the characteristic of the administrative governance. In this research, we choose the private listed companies in China as the object of observation, discuss and analyze the the status quo, trend and mechanism of administrative governance assimilation of private enterprises in the process of China's corporate governance transformation, and attempt to provide the reform of corporate governance in our country with reference. Based on the New Institutionalism theory of organizational sociology, this paper has observed the motivation of the administrative management of the private enterprises in China and its influence on the private enterprises. Firstly, we comb the administrative governance related concepts from the perspective of the new institutionalism and make clear the connotation and extension of the private enterprise external administrative governance environment and internal administrative governance behavior, and on this basis, we discussed the index and method to characterize our private enterprises’ administrative governance assimilation. Through empirical research, this paper observes the effect of the administrative governance environment, economic governance environment and diffusion process of institution on administrative governance assimilation of private enterprises, so as to explore the motivation of administrative governance assimilation of private enterprises in our country. In this paper, the study found that the stronger the administrative governance environment is, the more likely the private enterprises tend to have administrative governance assimilation. This paper construct the indexs respectively from three aspects as loan, taxes and subsidies, to describe the strength of administrative governance environment which private enterprises are facing, and found by the empirical test, in the three aspects mentioned above, the greater the gap between the treatment of the administrative governance assimilated and not assimilatied enterprises, the higher the degree of administrative governance assimilation is. The study also found that the more severe the economic governance environment is, the more likely the private enterprises tend to be administrative governance assimilated. This paper examines the impact of market competition, environmental uncertainty, enterprise growth and financial crisis on the administrative governance assimilation of private enterprises. The result of empirical study shows that, in the context of China's dual governance environment, the harsh economic governance environment may lead to the choice of the path of administrative governance. Fierce market competition, high growth of enterprises and financial crisis are the important reasons for the administrative governance assimilation of enterprises, and the environmental uncertainty will reduce the administrative governance assimilation level of the enterprise. In addition, there is an interaction between different economic governance environment factors. In the competitive market, the uncertainty will strengthen the administrative governance assimilation of the private enterprise, and the high growth enterprise will reduce the dependence on the administrative governance assimilation. In addition to the rational motivation, this article also examines the impact of symbolic elements of the institution on private enterprises’ in the administrative governance assimilation. In this paper, through the construction of relevant indicators, through empirical studies, "herd" and "the first" of the imitation behavior of the private enterprise is also one of the reasons for the administrative governance assimilation. And environmental uncertainty will strengthen the "herd" imitative behavior and weaken the "preferential" imitative behavior; old enterprises show more "herd" imitation behavior and less " the first" imitative behavior. On the basis of the above research, this paper takes the enterprise innovation as the breakthrough point, observes and discusses the influence of the administrative governance assimilation on the internal efficiency of the private enterprise. The research of this paper has found that the income tax preferential policies of high and new technology enterprises play a role in promoting the innovation performance of enterprises. However, the assimilation of administrative governance will weaken the promotion effect of income tax preference on enterprise innovation investment, and thus reduce the beneficial effects of income tax incentives on enterprise innovation performance. The results of this study indicate that although China has experienced many years of corporate governance transformation process, but the existence of administrative governance environment factors will lead to the choice and dependence of the private enterprises on the administrative governance path. Therefore corporate governance reform should also pay attention to the weakening of the administrative governance as well as the building of economic governance, and should insist on transformation process of continuous advance. Beware of administrative governance "resurgence". At the same time, in the process of economic regulation and control, the government should try its best to weaken the administrative characteristics of the policy instruments, so as to avoid the improvement of the strength of the administrative governance environment. The introduction of the new institutionalism theory to the study of administrative governance, and the further clarification of the concept of administrative governance, provide new research perspective and theoretical tools for the relevant research and provide more specific basis for empirical research in the selection of indicators. In addition, previous research concerns the effect administrative governance, and this paper discusses the the causes and influencing factors of administrative governance, in order to improve the existing logic frame and research content, which has important theoretical significance. However, there are still deficiencies in this research. This paper describes administrative governance environment, governance assimilation variables when the index is relatively limited. And we did not discusse the interaction between administrative governance and economic governance and corporate governance path selection mechanism from the enterprise interior in detail, hope to be added in the future research.
查看全文：	预览  下载(下载需要进行登录)