财政透明、创业态度与个体创业——基于CGSS数据的实证研究  

Fiscal Transparency,Entrepreneurial Attitude and Individual Entrepreneurship:An Empirical Study based on CGSS Data

作　　者：冀云阳 赵颖博 JI Yun-yang;ZHAO Ying-bo(School of Economics and Trade, Hunan University, Changsha 410008,China;School of Public Economics and Management, Shanghai University of Finance and Economics, Shanghai 200433,China)

机构地区：[1]湖南大学经济与贸易学院,长沙410008 [2]上海财经大学公共经济与管理学院,上海200433

出　　处：《商业研究》2021年第2期20-29,共10页Commercial Research

基　　金：财政部与共建高校联合研究课题“IMF《财政透明度倡议》对我国财政信息公开的影响研究”,项目编号:2020110096。

摘　　要：财政信息公开透明是国家治理现代化的重要基础,也是个体创业宏观环境的一个重要支撑。本文运用CGSS数据以及地方财政创业信息透明度数据,考察财政透明对个体创业意愿的影响机理。研究发现,财政透明能够改变个体的创业态度(机会感知与风险倾向),进而影响个体的创业意愿。首先,财政透明能够提高个体的创业机会感知,进而促进个体开展高风险的创业活动;其次,财政透明能够增强个体的风险承担意愿,进而提高个体创业的积极性;最后,相比于生存型创业者,财政透明对机会型创业者的正向作用更加显著。本文为如何有效激活创业市场,推动高质量创业活动提供新的思路,也为进一步推进地方政府透明度改革提供新的政策启示。The public and transparent financial information is the important foundation of the modernization of national governance and an important support for the macro environment of individual entrepreneurship.This paper uses CGSS data and local fiscal entrepreneurship information transparency data to investigate the impact mechanism of fiscal transparency on individual entrepreneurial intention.It is found that fiscal transparency can change individual entrepreneurial attitude(opportunity perception and risk tendency),and then affect individual entrepreneurial intention.Firstly,fiscal transparency can improve the individual perception of entrepreneurial opportunities,and then promote the individual to carry out high-risk entrepreneurial activities;secondly,fiscal transparency can enhance the individual willingness to take risks,and then improve individual entrepreneurial enthusiasm;finally,compared with survival entrepreneurs,the positive effect of fiscal transparency on opportunity entrepreneurs is more significant.This paper provides new ideas on how to effectively activate entrepreneurial market and promote high-quality entrepreneurial activities,and also provides new policy implications for further promoting the transparency reform of local governments.

关 键 词：财政透明 机会感知 风险倾向 个体创业 

分 类 号：F812.4[经济管理—财政学]