非税收入规模、官员腐败与财政透明度——基于中国省级数据的实证研究  

Non-tax Revenue Scale,Official Corruption and Fiscal Transparency:An Empirical Study based on China′s Provincial Data

作　　者：梁城城 张淑娟 LIANG Cheng-cheng;ZHANG Shu-juan(Chinese Commission Macroeconomic Research Institute,Beijing 100038,China;Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国宏观经济研究院,北京100038 [2]中国财政科学研究院,北京100142

出　　处：《商业研究》2020年第4期85-92,共8页Commercial Research

基　　金：教育部人文社会科学研究西部和边疆地区青年基金项目,项目编号:15XJC790012。

摘　　要：我国地方财政非税收入近年来不断扩张,相应也带来了一些负面效应,其中有国家发展方式、现行行政体制等宏观的深层次原因,但从其社会因素看,这种财政结构在运行中不断自增强状况,在很大程度上也与部门、官员腐败及有利于维系这种腐败的财政管理互动关联。本文实证分析了非税收入规模、官员腐败与财政透明度的互动影响,研究发现:三者之间存在显著的交互效应;非税收入规模扩张会显著促进官员腐败行为,而官员腐败行为会使官员倾向于降低财政透明度,进而导致非税收入规模进一步扩张。进一步,本文研究了不同类别非税收入与官员腐败、财政透明度的关系,发现行政性事业收费收入规模和专项收入规模存在上述类似的循环影响关系,而与罚没收入规模不构成完整的逻辑循环。本文认为,在现行政府体制下,应控制非税收入规模的膨胀,并主要从治理腐败和加强与改革财政管理方面遏制其负面效应。In recent years,the non-tax revenue of local finance in China has been expanding,which has brought some negative effects,including the deep-seated macro reasons such as the national development mode and the current administrative system.However,from the perspective of social factors,this kind of financial structure is constantly self strengthening in operation,which is to a large extent related to the corruption of departments and officials and the interaction of financial management that is conducive to maintaining this kind of corruption.This paper empirically analyzes the interaction of non-tax revenue scale,official corruption and fiscal transparency.The results show that:there is a significant interaction between them;the expansion of non-tax revenue scale will significantly promote official corruption,and official corruption will make officials tend to reduce financial transparency,which leads to further expansion of non-tax revenue scale.Furthermore,this paper studies the relationship among different types of non-tax revenue,official corruption and financial transparency,and finds that there is a similar circular influence relationship between the scale of administrative fees and the scale of special revenue,but it does not constitute a complete logical cycle with the scale of confiscated revenue.This paper holds that under the current government system,the expansion of non-tax revenue should be controlled,and its negative effects should be restrained mainly from the aspects of controlling corruption and strengthening and reforming financial management.

关 键 词：非税收入 官员腐败 财政透明度 

分 类 号：F812[经济管理—财政学] F124