财政透明能约束政府行为吗?——基于政府行政管理支出视角的研究  

Could Fiscal Transparency Restrict Government Behavior? Research on the Perspective of Public Administrative Spending

作　　者：刘生旺[1] 陈鑫[1] LIU Shengwang;CHEN Xin(School of Public Finance & Economics,Shanxi University of Finance and Economics,Taiyuan 030006)

机构地区：[1]山西财经大学财政与公共经济学院

出　　处：《审计与经济研究》2019年第4期116-127,共12页Journal of Audit & Economics

摘　　要：财政透明是否有效以及怎样有效直接关系着我国财政透明度的进程。财政透明通过把财政信息置于阳光下以控制和约束政府行为。基于行政管理支出的角度研究发现,财政透明对总财政支出中的政府行政支出比重具有显著的约束作用,而自然资源依赖度增加会弱化二者间的关系。对于转移支付规模增加导致政府行政管理支出增加的“粘蝇纸”效应,提高财政透明度可以减弱这种效应。为了充分发挥财政透明对政府收支的约束作用,应继续推进各级政府的财政透明工作;不同地区应当披露各自的重点财政信息;应建设有利于财政透明发挥作用的宏观经济环境。Whether fiscal transparency is effective and how the fiscal transparency can be effective is directly related to the process of budget transparency in China. Fiscal transparency could control and restrain government actions by putting fiscal information in the sun. Based on the angle of the public administrative spending,we find that public administrative spending ratio can be effectively curbed through the budget transparency,but the increasing natural resources dependency could weaken this effect. Fiscal grant usually leads to higher proportion of public administrative spending in fiscal revenue,but budget transparency could weaken this consequence. In order to give full play to the role of fiscal transparency in the government's revenue and expenditure, we should continue to promote the fiscal transparency work of the governments at all levels;different areas should disclose their respective key fiscal information;and a macroeconomic environment that is conducive to the fiscal transparency should be built.

关 键 词：财政透明 有效性 作用机制 行政管理支出 政府收支 预算透明 政府信息公开 

分 类 号：F810[经济管理—财政学]