地方政府财政透明对支出结构的影响——基于中国省级面板数据的实证分析

发布时间：2018-06-11 11:45

本文选题：财政透明 + 支出结构　；参考：《中南财经政法大学学报》2015年01期

【摘要】：基于我国31个省(直辖市、自治区)2008~2012年间的面板数据,本文实证分析了地方政府财政透明对财政支出结构的影响。研究结果表明,地方政府财政透明与行政管理支出呈显著负相关关系,财政信息的透明和公开促进了地方政府行政管理成本的降低。但财政透明与公共服务支出之间不存在显著的相关关系,财政信息的透明不能有效促进公共服务支出增加。未来应继续加大财政信息公开力度,打造更加高效透明的政府;应进一步扩大政府财政信息公开范围,将政府公共服务支出纳入财政透明范畴。
[Abstract]:Based on the panel data of 31 provinces (municipalities directly under the Central Government, autonomous regions) from 2008 to 2012, this paper empirically analyzes the effect of local government fiscal transparency on the structure of fiscal expenditure. The results show that there is a significant negative correlation between local government financial transparency and administrative expenditure, and the transparency and openness of financial information promote the reduction of local government administrative costs. However, there is no significant correlation between fiscal transparency and public service expenditure, and the transparency of financial information can not effectively promote the increase of public service expenditure. In the future, we should continue to increase the openness of financial information and build a more efficient and transparent government, and we should further expand the scope of government financial information disclosure and bring government public service expenditure into the scope of fiscal transparency.
【作者单位】：陕西师范大学政治经济学院;
【基金】：国家自然科学基金青年项目“问责制度何以影响地方政府绩效——目标责任制情境下的‘问责悖论’研究”(71103140) 教育部人文社会科学研究青年基金项目“基于软预算约束理论的地方政府土地财政行为影响因素研究”(13YJC630090)
【分类号】：D63;F812.45

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