公平竞争审查与政府补贴竞争中性

公平竞争审查与政府补贴竞争中性

Fair Competition Review and Competitive Neutrality of Government Subsidies

《财经研究》2023年49卷第10期 页码：124 - 138 online：2023年10月3日

作者

中：鄢姿俏1 , 李婉丽2

英：Yan Ziqiao1, Li Wanli2

作者单位：1. 上海对外经贸大学 会计学院, 上海 201620; 2. 西安交通大学 管理学院, 陕西 西安 710049

摘要及关键词

摘要：政府补贴是国家进行宏观调控的重要手段，具有克服市场失灵、激励企业创新及引导产业升级转型等作用。然而，由于政府补贴政策制定及其执行过程中普遍存在重国企轻民企的现象，导致我国政府补贴呈现出非竞争中性的特点。鉴于此，文章以公平竞争审查制度在我国的落地推进为契机，研究了公平竞争审查这一“事前规制”形式的竞争政策是否能够有效缓解政府补贴的非竞争中性问题。研究发现，在政府实施公平竞争审查后，国有企业与民营企业在政府补贴获取上的差异显著缩小，政府补贴的竞争中性原则更好地得到了实现。同时，文章从政策制定机关推进公平竞争审查的内在驱动力强度以及企业自身对政府补贴的竞争意愿强弱两个角度，进一步探究了公平竞争审查对政府补贴竞争中性影响的差异，发现小微企业在地区经济中的重要性程度、政府资金在企业研发经费中占比高低、行业垄断性与儒家文化等因素会影响公平竞争审查制度在缓解政府补贴非竞争中性问题上的实施效果。文章的研究对优化我国政府补贴政策向竞争中性转型具有重要的借鉴意义。

关键词：政府补贴；竞争中性；公平竞争审查

Summary: Government subsidies are an important tool for macroeconomic regulation by a country, playing roles in overcoming market failures, incentivizing innovation in enterprises, and guiding industrial transformation. However, due to the phenomenon of favoring state-owned enterprises over private enterprises in the implementation of government subsidy policies, government subsidies in China exhibit a non-competitive neutrality. In light of this, this paper takes the implementation of the Fair Competition Review System in China as an opportunity to investigate whether this “pre-regulation” form of competition policy can effectively alleviate the non-competitive neutrality issue of government subsidies. The findings indicate that after the implementation of fair competition review by the government, the differences between state-owned enterprises and private enterprises in obtaining government subsidies have significantly reduced, and the competitive neutrality principle of government subsidies has been better realized. Furthermore, this paper explores the differences in the impact of fair competition review on the competitive neutrality of government subsidies from two perspectives: the intrinsic driving force of policy-making authorities in promoting fair competition review and the competitive willingness of enterprises to obtain government subsidies. It is found that factors such as the importance of small and micro enterprises in regional economies, the proportion of government funds in enterprise R&D expenses, industry monopolies, and Confucian culture will affect the implementation effect of fair competition review in alleviating the non-competitive neutrality issue of government subsidies. Additionally, this paper also finds that the implementation of fair competition review has a positive impact on restoring the competitive neutrality of different ownership enterprises in terms of tax incentives, market access, and credit support. The contributions of this paper are as follows: First, it expands the research perspective from identifying whether government subsidies exhibit non-competitive neutrality to exploring how to improve the non-competitive neutrality of government subsidies, providing a new perspective for the design of mechanisms to enhance the effectiveness of government subsidies. Second, it focuses on the impact of this institutional change on the resource allocation process itself and provides empirical evidence on whether fair competition review can effectively prevent ownership bias in government subsidy policy formulation, which helps to establish a clearer understanding of the relationship between fair competition review and the improvement of resource allocation efficiency. Third, it explores the differences in the effect of fair competition review in addressing the non-competitive neutrality issue of government subsidies, enriching the research on factors influencing the effectiveness of competition policy implementation.

Key words:government subsidies; competitive neutrality; fair competition review

其他信息

DOI：10.16538/j.cnki.jfe.20230517.302

收稿日期：2022-12-01

基金项目：国家社会科学基金青年项目（19CJY007）；国家社会科学基金重点项目（21AGL009）

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