摘要
农业企业的产品质量与组织分工形式密切相关。在契约不完全理论的基础上构建引入质量监督与企业外包决策的经济模型,提出质量监督成本的提高会促使农业企业选择纵向一体化生产模式的理论假说,并基于2012-2021年中国农业上市公司数据,采用动态面板系统GMM方法展开经验研究证实。结果表明,生产环节的难以监督和契约制度环境不完善产生的质量监督成本使农业上市公司外包水平显著下降,间接验证了农业企业为保证中间产品质量需增大对专业化经营主体的监督费用,从而影响其组织分工形式的理论假说。此外,企业的资产专用性、市场规模和资产规模都会对外包程度产生影响。进一步分组回归发现:与养殖类企业相比,质量监督成本对生产过程相对复杂的种植类企业外包水平的负向影响更为显著。
For agricultural enterprises,product quality is closely related to the form of organizational division of labor.On the basis of the incomplete contract theory,the economic model introducing quality supervision and outsourcing decision-making of enterprises is established.The theoretical assumption that the increase of quality supervision cost will promote the agricultural enterprises to choose the vertical integrated production mode is put forward.Based on the data of China’s agricultural listed companies from 2,012 to 2,021,the dynamic panel system GMM method is adopted to conduct empirical research.The results show that the cost of quality super⁃vision caused by the difficulty of supervision in the production process and the imperfection of the contractual system environment has significantly reduced the level of outsourcing of agricultural listed companies,which indirectly verified the theoretical assumption that agricultural enterprises need to increase the supervision cost of professional operators to ensure the quality of intermediate products,thereby affecting the form of organizational division of labor.In addition,the asset specificity,market size and asset size of an enter⁃prise will have an impact on the degree of outsourcing.Further grouping regression showed that:compared with aquaculture enterpris⁃es,the negative impact of quality supervision cost on the outsourcing level of planting enterprises with relatively complex production process was more significant.
作者
任健华
REN Jian-hua(International Business School,Shaanxi Normal University,Xi’an 710119,China;School of Economics and Management,Shaanxi Xueqian Normal University,Xi’an 710100,China)
出处
《陕西学前师范学院学报》
2023年第10期113-121,共9页
Journal of Shaanxi Xueqian Normal University
基金
陕西省教育厅科研项目(22JK0048)
西安市社科规划项目(23JX44)
陕西学前师范学院校级科研项目(2023XC03)。
关键词
不完全契约
质量监督
农业企业
外包
Incomplete contract
Quality supervision
Agricultural enterprises
Outsourcing