政府官员理性行为及其异质性对财政预算的影响研究  

A Study on the Influence of the Rational Behavior of the Government Officials and Their Heterogeneity on the Budget

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]上海立信会计学院财政与税务学院 [3]上海财经大学公共经济与管理学院

出　　处：《中央财经大学学报》2016年第4期16-27,共12页Journal of Central University of Finance & Economics

基　　金：国家留学基金委员会"国家建设高水平大学公派项目"(项目编号:2011208420);国家社会科学基金项目"公益分类与构建公益服务三层机制体系研究"(项目编号:13BGL144)

摘　　要：笔者结合目前中国财政预算制度,从政府官员作为理性经济人视角,解释了为什么中国财政预算结构中出现"重"建设性财政预算,"轻"人力资本投资和公共服务等民生性财政预算倾向。笔者利用中国32个主要城市1998—2013年人大代表数据和财政预算数据检验了研究假说,研究表明,参与财政预算的政府官员比例越高,建设性财政预算占总财政预算的比例越高,反则反之。本文还进一步检验了在资源和禀赋存在差异性的条件下政府官员的理性行为,发现资源和禀赋具有相对优势城市的政府官员偏好建设性财政预算,资源和禀赋存在相对劣势城市的政府官员偏好行政管理财政预算。研究结论认为政府官员兼任人大代表为政府官员在财政预算过程中理性行为的产生提供了可能,造成了中国财政预算的软约束和财政预算结构的"重"建设、"轻"人力资本投资和公共服务。据此,本文建议逐步降低政府官员兼任人大代表的比例,设立具有广泛民意基础的专职人大代表,增加纳税人参与财政预算的表达渠道,提高财政预算透明,建立多元化政府官员考核激励等,以改善中国财政预算结构问题。On the assumption that government official is rational person,this paper interprets the reason why the government lays stress on the constructive fiscal spending,but belittles the human capital investment and public services in the process of public spending combining with currently fiscal system in China. This paper tests the research hypothesis employing the panel data of deputy and fiscal budget of 32 mainly city from1998 to 2013. The results show that the proportion of government officials who involves in fiscal budget is higher; the share of constructive fiscal budget on total fiscal budget is higher,and vice versa. Given the differences of resource and endowment of these cities,this paper investigates the rational behavior of government officials,and we find that government officials prefer the construction of financial budget in resources and endowment cities with the relative advantage,while government officials prefer the administrative budget in natural resources and endowment cities with the relative disadvantage. Results show government officials cum deputy cause the probable rational behavior of government officials and devote to fiscal budget soft constraint,and the Chinese fiscal spending ＂laying stress on the constructive fiscal spending,belittling the human capital investment and public services＂. According to the situation,paper presents some suggestions to improve the structure of China’s fiscal budget,such as to reduce the proportion of the government officials acted as deputy,to establish the full-time deputies; to increase the expression way of the taxpayer to participate in the budget;to improve the fiscal transparency; to establish the diversified assessment methods of government officials.

关 键 词：人大代表 政府官员 理性行为 腐败 

分 类 号：F812.2[经济管理—财政学]