中国财政预算透明与地区官员腐败关系研究  

The Relationship between Fiscal Budget Transparency and Local Official Corruption in China

作　　者：李春根[1] 徐建斌[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2016年第1期19-28,共10页Contemporary Finance and Economics

基　　金：国家社科基金重大项目"建构基于生态文明建设的公共财政体制研究"(15ZDB159);国家社科基金青年项目"我国‘省直管县’财政体制绩效研究"(13CGL027)

摘　　要：预算在监督与约束公权力方面发挥着关键性的作用,从而对预防地区官员腐败产生重要影响。基于中国反腐进入"新常态"和预算制度改革的背景,通过构建省级面板数据,实证研究发现,省级层面的财政预算透明度对地区官员腐败程度具有显著的负向影响;在动态模型中,财政预算透明度得分值平均每提高10分,每万公职人员腐败案件立案数就能够减少0.85件,这相当于腐败程度平均下降约3.5%。因此,应当以新《预算法》为契机,通过修订与完善配套法律等措施,提高各级政府的财政预算透明度,充分发挥财政预算透明的腐败治理效应。Fiscal budget transparency is playing an important role in the supervision and restriction of public power; therefore, it can have a significant impact on the corruption of the local officials. In the context of the new normality of anti-corruption and the budget system reform, this paper makes an empirical study by constructing provincial panel data. The results indicate that the fiscal budget transparency at provincial level has a significant negative effect on the degree of corruption of local officials. In the dynamic model, on average, if the value score of fiscal budget transparency increases by 10 points, the number of the corruption cases of per ten thousand public servants will reduce by 0.85, which is equivalent to 3.5% decline of the degree of corruption. Therefore, the new ＂Budget Law＂ should be taken as an opportunity and some measures, such as amending and improving the related laws, should be adopted, so as to improve the levels of fiscal budget？transparency of governments at all levels and make full use of the corruption governance effect of fiscal budget transparency.

关 键 词：财政预算透明 预算改革 官员腐败 腐败治理 

分 类 号：F812.3[经济管理—财政学]