我国财政透明度影响因素初探——基于市级面板模型  

A Preliminary Study of Influencing Factors of Financial Transparency:Based on the Municipal Panel Model

作　　者：王淑杰[1] 曹晓倩 WANG Shujie;CAO Xiaoqian(Central University of Finance and Economics,Beijing 102206,China)

机构地区：[1]中央财经大学

出　　处：《新疆财经大学学报》2019年第2期15-23,共9页Journal of Xinjiang University of Finance & Economics

基　　金：国家社会科学基金项目“加强人大预算权力的途径研究”(12CZZ036)

摘　　要：本文选取我国市级政府财政作为研究对象,通过构建市级面板模型,从经济、社会、政府治理等方面探究市级政府财政透明度的影响因素。研究发现,经济因素对市级政府财政透明度有重要影响,社会因素中的公民受教育水平和网络普及率以及政府治理因素中的官员特征和地方政府财权是否充足都对市级政府财政透明度有重要影响。今后可从提高地方经济发展水平、加强公民对政府财政信息的监督、加强对政府官员素质的培养与施政行为的监督、理顺地方财政体制等方面着手,以有效提升我国市级政府财政透明度。This paper conducts research on the municipal government's transparency by setting up the Panel Data Model and aims to find out the macro factors that influence municipal government's fiscal transparency.These macro factors include the economic,social and governing factors.We found out that the important factors included the economic factors,the citizen's educational level and network penetration rate within the social factors,the official characters and local fiscal rights within the governing factors.To improve the transparency effectively,the municipal governments need to improve the local economic development,strengthen citizen's oversight on government fiscal information,strengthen oversight on officials'behavior and straighten out the local financial system.

关 键 词：财政透明度 影响因素 市级面板数据 

分 类 号：F812.7[经济管理—财政学]