当代财经 ›› 2026, Vol. 0 ›› Issue (1): 140-152.

• 现代会计 • 上一篇    下一篇

政务服务“跨省通办”与资本跨区域流动——企业异地投资的视角

胡中平, 步丹璐   

  1. 西南财经大学 会计学院,四川 成都 611130
  • 收稿日期:2025-04-10 修回日期:2025-08-29 发布日期:2026-01-19
  • 通讯作者: 步丹璐,西南财经大学教授,管理学博士,主要从事资本市场财务与会计问题研究,联系方式budanlu@swufe.edu.cn。
  • 作者简介:胡中平,西南财经大学博士研究生,主要从事资本市场与公司治理研究。
  • 基金资助:
    教育部哲学社会科学研究重大攻关课题“我国政府财务报告审计制度研究”(20JZD017); 成都市哲学社会科学规划专项课题“成都自贸区赋能新质生产力的逻辑、机制和效应研究”(2024CS212); 四川省哲学社会科学规划重点项目“绿色投融资政策助推四川社会经济绿色低碳转型研究”(SC24ST004)

Inter-Provincial Government Services and Capital Cross-Regional Mobility: From the Perspective of Enterprise Investment in Different Locations

Hu Zhong-ping, Bu Dan-lu   

  1. Southwestern University of Finance and Economics, Chengdu 611130, China
  • Received:2025-04-10 Revised:2025-08-29 Published:2026-01-19

摘要: 政务服务“跨省通办”可以联通省际政务服务链条,实现政府公共服务事项跨省办理;而企业跨区域投资可以促进资本跨区域流动。利用2016—2023年沪深A股上市公司的数据,研究了政务服务“跨省通办”对资本跨区域流动的影响。研究发现,政务服务“跨省通办”显著促进了企业跨区域投资,且投资方向是从经济发达地区向不发达地区、从中心城市向外围城市。政务服务“跨省通办”带来的资本流动促进了流入地的产业结构升级和经济增长。机制分析发现,政务服务“跨省通办”是通过提升政府服务效率、提高企业对政府的满意度和信任度、降低企业的制度性交易成本而促进企业跨区域投资的。异质性分析表明,政务服务“跨省通办”对非国有企业、处于竞争程度高行业的企业和规模小的企业跨区域投资的促进作用更显著。为此,要持续深化政务服务“跨省通办”改革,进一步简化“跨省通办”流程,压缩办理时间。

关键词: 政务服务“跨省通办”, 跨区域投资, 区域协调发展, 全国统一大市场

Abstract: The“inter-provincial online service”for government affairs can connect inter-provincial administrative service chains, enabling cross-provincial handling of public services. Meanwhile, corporate cross-regional investment can facilitate capital flows between regions. Using the data from A-share listed companies in Shanghai and Shenzhen stock exchanges from 2016 to 2023, this study examines the impact of“inter-provincial online service”on capital cross-regional flows. The findings reveal that“inter-provincial online service”significantly promotes corporate cross-regional investment, with investment directions primarily from economically developed regions to underdeveloped ones, and from central cities to peripheral cities. The capital flow facilitated by the“inter-provincial access”in government services has promoted industrial structure upgrading and economic growth in the receiving regions. The mechanism analysis reveals that the“inter-provincial access”in government services enhances cross-regional corporate investment by improving government service efficiency, increasing corporate satisfaction and trust in the government, and reducing institutional transaction costs. The heterogeneity analysis indicates that the“inter-provincial access”in government services has a more pronounced effect on cross-regional investment for non-state-owned enterprises, firms in highly competitive industries, and small-scale enterprises. Therefore, it is essential to further deepen the reform of“inter-provincial access”in government services, streamline the process, and reduce processing times.

Key words: inter-provincial government services, cross-regional investment, regional coordinated development, unified national market

中图分类号: