地方政府预算支付透明度及支付效率对财政风险的影响研究——基于省级面板数据的实证分析  

The Impact of Transparency of Local Government Budget Payment and Budget Payment Efficiency on Financial Risk——Empirical Analysis Based on Provincial Panel Data

作　　者：徐曌 何泰屹 陈小玉 XU Zhao;HE Tai-yi;CHEN Xiao-yu(School of Economics, Tianjin University of Commerce, Tianjin 300134, China)

机构地区：[1]天津商业大学经济学院,天津300134

出　　处：《河北科技大学学报（社会科学版）》2020年第4期1-7,共7页Journal of Hebei University of Science and Technology:Social Sciences

基　　金：天津商业大学新进人员科研启动项目(R181101)。

摘　　要：为了厘清预算支付透明度、预算支付效率与财政风险之间的关系,基于混合模型选取2005—2018年26个省(自治区、直辖市)的面板数据,并借助SPSS与Eviews进行检验,研究结果表明:地方政府预算支付透明度的提升及支付效率的增强在一定程度上可以提升财政自给率,抑制财政风险,增强经济内生发展活力。因此,应健全预算法体系及相关程序,进一步加大执法力度;扩大政府预算支付信息公开涉及的内容和范围,从各方面激发各级政府预算支付公开的积极性和主动性;加强政府内部管理以实现规范公共支出行为、矫正政府失灵的基本目标;提高预算支付信息的通俗性和提升人民群众经济素养并举,从而进一步提升地方政府预算支付公开效果,增强政府预算支付的规范化效果。In order to clarify the relationship among budget transparency,budget payment efficiency and financial risk,the panel data of 26 provinces(autonomous regions and cities)from 2005 to 2018 were selected and tested with SPSS and Eviews baesd on the pool model.The results show that the improvement of the transparency of local government budget payment and the enhancement of budget payment efficiency can,to a certain extent,enhance the financial self-sufficiency rate,inhibit financial risks and enhance the endogenous economic development vitality.Therefore,it is necessary to improve the budget law system and related procedures to strengthen law enforcement;expand the content and scope of information disclosure of government budget payment to stimulate the enthusiasm and initiative from all aspects,strengthen the internal management of the government to achieve the basic goal of regulating public expenditure behaviors and correcting government failures,and improve the popularity of budget payment information and the people's economic literacy simultaneously,so as to further enhance the effectiveness of local government budget payment disclosure and standardization.

关 键 词：政府预算 支付透明度 支付效率 财政风险 

分 类 号：F812.3[经济管理—财政学]