法治财政、法治政府与腐败治理  

Finance Ruled of Law,Government Ruled of Law and Corruption Governance

作　　者：牛富荣[1] 

机构地区：[1]山西财经大学财政金融学院,山西太原030006

出　　处：《经济问题》2016年第7期31-35,共5页On Economic Problems

基　　金：国家社会科学基金项目"中国地方政府债务研究"(12AJY009);山西省财政厅系列重大课题"城镇化进程中的财政政策机制研究"(Z07001)

摘　　要：法治财政是法治政府的反腐利器。通过构建省级面板数据模型,实证检验财政对腐败的影响,结果显示:财政规模、行政管理支出、财政分权和财政负担对腐败有显著的正向影响,而直接税、公共服务支出比重提高则有利于抑制腐败。建设性支出项目对腐败的影响是不确定的。分析结论对于制定治理腐败、建设法治政府的财税政策提供了较为全面、综合的参考依据。Finance ruled of law is a powerful tool of anti - corruption for the government ruled of law. By con- structing the provincial panel data model, this paper empirically tests the influence of finance to corruption. The re- suhs show： the financial scale, administrative expenses and financial burden significantly increased corruption, while direct tax, provision of the public goods and service tended to curb corruption, fiscal decentralization and the constructive expenditure project＇ s impact on corruption is uncertain. The conclusions will provide a more compre- hensive and integrated reference for formulating fiscal policy in the construction of government ruled of law and cubing corruption.

关 键 词：财政 政府 腐败 

分 类 号：F81[经济管理—财政学]