公众诉求与地方财政透明度——基于中国省级面板数据的经验分析  

Public Appeal and Local Fiscal Transparency:An Empirical Analysis based on Chinese Provincial Panel Data

作　　者：朱颖 赵颖博 邓淑莲[2] 李奇璘 Zhu Ying;Zhao Yingbo;Deng Shulian;Li Qilin(School of Finance,Taxation and Public Administration,Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China;School of Public Economics and Management,Shanghai University of Finance and Economics,Shanghai 200433,China;College of Business,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海立信会计金融学院财税与公共管理学院,上海201620 [2]上海财经大学公共经济与管理学院,上海200433 [3]上海财经大学商学院,上海200433

出　　处：《财经研究》2018年第11期90-105,124,共17页Journal of Finance and Economics

基　　金：上海财经大学研究生创新基金项目(CXJJ-2017-408)

摘　　要：财政透明是实现国家治理体系和治理能力现代化的重要基础,同时也是建立阳光政府、法治政府的前提条件。在地方政府缺乏足够的动力改善地方财政透明度的情况下,是否可以通过"自下而上"的公众诉求来推动地方财政的透明度是一个值得研究的重大课题。随着2008年《政府信息公开条例》的正式实施,财政信息的可获得性增强,公众对财政透明问题的关注度也在逐渐提升。基于这些观察和思考,文章采用2011-2015年中国31个省份的面板数据解析了公众诉求对地方财政透明度的影响机制。实证结果表明:公众对"三公"消费问题的关注会推动地方总财政透明度、国有企业信息透明度和社保基金透明度的提升;而公众对社会保障问题的关注则会推动地方总的财政透明度、国有企业信息透明度的提升,但公众关注度对一般公共预算透明度的影响并不显著。与此同时,在沿海地区和内陆地区,公众诉求对地方财政透明度的影响存在显著的地区差异和地区特征。Fiscal transparency is not only the basic feature of the modern fiscal budget system,but also the inevitable requirement of establishing a sunshine and responsibility government. Fiscal transparency means disclosing to the public the structure,functions,public sector accounts,fiscal forecast information,etc.,and ensuring that the information is timely,detailed,reliable and understandable. If local governments lack sufficient impetus to improve local financial transparency,it is clearly worth studying whether to improve local financial transparency through the bottom-up pathway. What is more,with the official implementation of the Regulation of Government Information Disclosure in 2008,public concern and enthusiasm for public information openness issues have gradually increased. At the central government level,the number of applications for information disclosure accepted by the ministry of finance increased from 17 to 1,362 in 2008-2014. At the local government level,the number of applications for fiscal information disclosure received by provincial departments of finance in China fluctuates slightly,but generally shows an upward trend. From 2008 to 2015,the provincial department of finance received 149,222,912,558,834,892,880 and 1616 government information disclosure applications respectively. The public＇s application to local governments for fiscal information disclosure involves the ＂three public consumptions＂,the ＂social security＂ information,the public pricing information and many other aspects. Based on these observations and reflections,this paper uses the panel data of 31 provinces in China from 2011 to 2015 to analyze the mechanism of public appeal for local fiscal transparency. We first use Baidu search function to structure the index which can measure the public attention on fiscal transparency problem index in different provinces and different years,then analyze the public demands for the influence of local total fiscal transparency. On this basis,we analyze the public demands for stateowne

关 键 词：财政透明度 公众关注度 “三公”消费 

分 类 号：F810[经济管理—财政学] F270.3