行政审批制度改革影响了企业慈善捐赠吗？——基于行政审批中心设立的“准自然实验”
Has the Reform of Administrative Examination and Approval System Affected Corporate Charitable Donations?—Based on the “Quasi Natural Experiment” Established by the Administrative Examination and Approval Center

以各地级行政审批中心的设立为“准自然实验”，基于1998~2016年企业慈善捐赠数据以及地级行政审批中心设立数据，利用双重差分法(DID)研究了行政审批中心的设立是否能够增加企业慈善捐赠额。研究发现，上市公司所在地设立行政审批中心后，企业慈善捐赠额显著提升，并且行政审批中心的设立对企业慈善捐赠的影响作用具有持续性，且设立时间越长作用越明显。随后，进一步考察行政审批改革影响企业慈善捐赠的内在机制，发现行政审批中心的进驻事项越多，这种影响越显著。异质性分析发现，较于国有企业，行政审批改革对民营企业慈善捐赠的影响更为明显。本文从行政审批制度改革视角，丰富和补充了制度变化和微观主体行为决策的相关研究。
Taking the establishment of various prefecture level administrative examination and approval centers as the “quasi natural experiment”, based on the data of corporate charitable donations from 1998 to 2016 and the establishment data of prefecture level administrative examination and approval centers, this paper studies whether the establishment of administrative examination and approval centers can increase the amount of corporate charitable donations by using the double difference method (DID). The study found that after the establishment of the administrative examination and approval center in the location of the listed company, the amount of corporate charitable donations increased significantly, and the establishment of the administrative examination and approval center has a continuous impact on corporate charitable donations, and the longer the establishment time, the more obvious the effect is. Then, we further investigate the internal mechanism of the impact of administrative examination and approval reform on corporate charitable donation, and find that the more the administrative examination and approval center is stationed, the more significant the impact is. Heterogeneity analysis found that compared with state-owned enterprises, the impact of administrative examination and approval reform on charitable donations of private enterprises is more obvious. From the perspective of administrative examination and approval system reform, this paper enriches and supplements the relevant research on system change and micro subject behavior decision-making.