“突击花钱”降低财政支出效率了吗?  

Does“Hurry-Up”Year-end Spending Reduce Fiscal Expenditure Efficiency?

作　　者：康锋莉[1] KANG FengLi(School of Economics and Trade, Guangdong University of Foreign Studies, Guangzhou 510006)

机构地区：[1]广东外语外贸大学经济贸易学院,广东广州510006

出　　处：《财贸研究》2020年第10期62-70,共9页Finance and Trade Research

基　　金：教育部人文社会科学研究规划项目“可行能力视阈下城镇化的回波——扩散效应及其诱导机制分析研究”(18YJA790039);国家社会科学基金项目“PPP政府担保财政风险测度、管理模式及其政策架构研究”(19BJY219)。

摘　　要：使用中国30个省份2005—2018年数据,在DEA-Tobit框架下测算中国省级政府的财政支出效率,探究其与“突击花钱”现象的联系。结果表明:省级政府财政支出效率上下波动,虽然近几年来有很大提高;“突击花钱”现象一定程度上降低了财政支出效率,具体而言,在全年财政支出中,第二季度的财政支出对支出效率的贡献最大,而第四季度中,12月份的支出贡献越大,对财政效率的冲击越大。This paper uses panel data from 30 provinces in China from 2005 to 2018 to measure fiscal expenditure efficiency of provincial governments under the DEA-Tobit framework to explore its connection with the phenomenon of“hurry-up”year-end spending.The research results show that the efficiency of provincial government’s fiscal expenditure fluctuates up and down,but has improved a lot in recent years.The“hurry-up”spending money phenomenon has reduced the efficiency of fiscal expenditure to a certain extent.Specifically,in the fiscal expenditures of the whole year,the fiscal expenditure of the second quarter contributes the most to the expenditure efficiency,while in the fourth quarter,the greater the contribution of expenditures in December,the greater the negative impact on fiscal efficiency.

关 键 词：“突击花钱” 财政支出效率 规模效应 

分 类 号：F812.45[经济管理—财政学]