基于政府官员理性行为的中国财政支出结构动态分析  

Dynamic Analysis of China's Fiscal Expenditure Structure: Based on Rational Behavior of Government Officials

作　　者：汪利锬[1] 李延均[2] 李霞[3] 

机构地区：[1]上海立信会计学院财税学院 [2]上海立信会计学院科研处 [3]上海财经大学公共经济与管理学院

出　　处：《中国经济问题》2016年第1期25-39,共15页China Economic Studies

基　　金：国家留学基金委员会"高水平研究型大学"留学基金(2011208420);国家社科基金项目"公益分类与构建公益服务三层机制体系研究"(13BGL144)的资助

摘　　要：文章研究了政府官员在我国财政支出过程中的理性行为及其效应。以政府官员兼任人大代表比重作为政府官员理性行为的代理变量,利用2003、2008、2013年我国25省第9、10和11届人大代表和民生性财政预算面板数据,文章检验了我国政府官员理性行为对民生性财政支出的影响,发现政府官员兼任人大代表比重越高,政府官员的理性行为越明显,民生性财政支出占总财政支出比例越低。同时,还发现民营经济在国民经济中的比重与民生性财政支出在总财政支出中的比重呈正相关。在地区异质性检验中也得到相同结果。据此,文章提出几点建议:首先,设立具有普遍民意基础的专职人大代表;其次,公开人大会议预算信息和审查制度;最后,实现民营经济在国民经济配置资源中的决定性作用。This paper examines the rational behavior and its effects of government officials in the process of public spend- ing. Viewing the government officials-cum-Deputy as the proxy variable of the rational behaviour of governmental officials, this paper test the impact of the rational behaviour of government officials on welfare public spending by employing the panel data of welfare fiscal spending and Ninth,Tenth,Eleventh Deputy to the People＇s Congress of 25 provinces in China from 2003 ,2008, 2013. The result shows the proportion of government officials-cum-Deputy to the People＇s Congress in total People＇s Congress is higher, rational behavior of government officials is more significant, the proportion of budget on welfare pub]ic spending in total fiscal budget is lower. At the same time, we also find that the proportion of private economy in the national economy was positively correlated with the proportion of welfare public spending in total fiscal budget. We get the same results in the hetero- geneity regional test. According to the econometric result, this paper puts forward the reform path： firstly, the establishment of full-time Deputy to the People＇s Congress; secondly, the open information of the People＇s Congress budget session and review system; finally, achievement on the decisive role of market mechanisms allocating resources in the national economy.

关 键 词：政府官员 理性行为 预算程序 民生性财政支出 

分 类 号：F812.45[经济管理—财政学]