地方政府驻地迁移与财政支出效率  

Local Government Resident Relocation and Fiscal Expenditure Efficiency

作　　者：杨野 常懿心 Yang Ye;Chang Yixin(Central University of Finance and Economics;Beijing Wuzi University;Lanzhou University)

机构地区：[1]中央财经大学财经研究院,100081 [2]北京物资学院会计学院 [3]兰州大学经济学院,730000

出　　处：《经济评论》2021年第4期131-144,共14页Economic Review

基　　金：国家社会科学基金项目“国家治理能力视角的国家审计功能理论研究”(项目编号:15FGL007);审计署重点科研课题“基于增强国家治理现代化视角的跟踪审计理论与方法创新研究”(项目编号:20SJ06002)的资助。

摘　　要：作为非常规的政府行为,政府驻地迁移往往伴随一系列权利和资源在地理空间上的再配置,对政府自身的改革与建设带来深远影响。本文基于2000—2018年291个城市面板数据,利用双重差分法实证检验了地方政府驻地迁移对财政支出效率的影响。研究发现:(1)地方政府驻地迁移整体上提高了当地政府的财政支出效率,且该结论在缩短样本期间、去除异常年份、安慰剂检验、替换被解释变量等稳健性检验后依然成立。(2)政府驻地迁移提高地方政府财政支出效率主要集中在中东部地区及政府审计力度较大的地区。(3)政府间竞争、财政支出结构调整对政府驻地迁移影响财政支出效率起到了正向调节的作用。本文结论为中央重新审视地方政府驻地迁移行为提供了参考。As an unconventional government behavior,relocation of government resident sites is often accompanied by a series of reallocation of rights and resources in geographical space,which has a profound impact on the reform and construction of the government itself.Based on the panel data of 291 cities from 2000 to 2018,we use the DID method to empirically test the impact of local government resident relocation on the efficiency of fiscal expenditure.The results are as follows:(1)Local government resident relocation improves the efficiency of local government fiscal expenditure as a whole and this conclusion is still valid after the robustness tests such as shortening the sample period,removing the abnormal years,placebo test and replacing the explained variables.(2)The relocation of local government to improve the efficiency of local government fiscal expenditure is mainly concentrated in the central and eastern regions and the regions with strong government audit.(3)Competitions between governments and fiscal expenditure structure adjustment play a positive role in regulating the effect of government resident relocation on fiscal expenditure efficiency.The paper provides a reference for the central government to re-examine resident relocation behavior of local government.

关 键 词：政府驻地迁移 财政支出效率 政府审计力度 政府间竞争 

分 类 号：F812.7[经济管理—财政学]