作　　者： ;

机构地区： 中山大学

出　　处： 《财经研究》 2015年第4期122-133,共12页

摘　　要： 文章以2003-2011年A股市场上的地方国有上市公司为样本,研究了官员任期对地方国企捐赠的影响,并探讨了这一影响在不同的正式制度和非正式制度环境下的差异。研究发现：（1）官员因任期考核会追求社会慈善类的＂形象工程＂,具体表现为地方国企捐赠随着官员任期的增加呈现先增后减的趋势;（2）正式制度越完善（以市场化程度、中介组织发育和法制环境来度量）、非正式制度越发达（以宗教氛围来度量）,官员任期对地方国企捐赠的影响越弱;（3）官员任期对地方国企捐赠的影响在＂和谐社会＂提出前后存在显著差异,也因GDP政绩、官员来源和企业政治层级的不同而有所区别。文章从官员任期角度探讨了地方国企的慈善捐赠行为,并拓展和丰富了官员＂晋升锦标赛＂和政府＂掠夺之手＂的相关研究。 Using a sample of local state-owned listed companies in A-share market from 2003 to 2011,this paper examines the impact of official tenure on local SOE donations and analyzes the differences of this influence in formal and informal institutions.It comes to the results as follows：firstly,in order to meet the government performance examination,officials will pursue social charity as a means of＂image project＂,namely local SOE donations have an inverted U-shape tendency with the increase in official tenure;secondly,more perfect formal institutions（measured by marketization,the development of intermediary organizations and legal environment）and more growing informal institutions（measured by religious atmosphere）result in weaker effect of official tenure on local SOE donations;thirdly,the effect of official tenure on local SOE donations differs significantly before the proposal of harmonious society and varies with GDP performance,official origins and political levels of firms.This paper discusses local SOE donations from a perspective of official tenure,and extends enriches relevant study on officials＇ championship promotion and the grabbing hand from governments.

关 键 词： 官员任期 企业捐赠 正式制度 非正式制度

分 类 号： [F276.6]

领　　域： []