财政分权、政府会计制度和政府债务风险:基于跨国面板数据的研究  

Fiscal Decentralization,Government Accounting System and Government Debt Risk:Research Based on Multinational Panel Data

作　　者：孙琳[1] 周欣 王弟海 高司民 SUN Lin;WANG Dihai;GAO Simin;ZHOU Xin(Fudan University,200433;Bank of Communications,200051)

机构地区：[1]复旦大学公共经济学系,200433 [2]交通银行,200051 [3]复旦大学经济学系,200433 [4]复旦大学经济学院,200433

出　　处：《财贸经济》2021年第10期52-69,共18页Finance & Trade Economics

基　　金：上海市教育委员会科研创新重大项目“财政资金约束、债务风险控制和国家治理能力提升研究”(2019-01-07-00-07-E00034);国家自然基金项目面上项目“经济结构如何影响经济增长:理论机制和经验事实”(72073031);复旦大学国家重大人文社科先导计划“政府支出标准化、成本结构与政府绩效研究”(2021RWSKXD015)。

摘　　要：近年来,政府债务问题持续引起各界关注。本文从财政分权、政府会计制度与政府债务风险的关系出发,结合"一代"财政分权理论和"二代"财政分权理论的主要观点,通过31个样本国家2000—2015年的跨国面板数据,实证分析了政府会计权责发生制记账基础改革在财政分权体制下对政府债务风险水平的影响,并分别检验了不同综合治理水平国家影响的差异性。研究发现:(1)一国财政分权程度越高,其政府债务风险增长水平越高;(2)权责发生制政府会计记账基础改革在与财政分权体制的共同作用下,对控制政府债务风险有显著的促进作用。基于此,本文提出以下政策建议:落实并细化中央与地方共同财政事权和支出责任划分改革方案,加快政府会计准则体系的建设进程,确保政府财务数据的客观性和可比性;构建债务管理和政府财务报告信息衔接机制,全面反映政府财力结构和科学核算财政来源,完善财政资金约束制度体系;结合国际通用债务负担指标,科学设计政府财政纪律标准,积极推进政府综合财务报告的披露公开工作。In recent years,government debt has continued to draw attention from all sectors.This paper starts from the relationship between fiscal decentralization,government accounting system and government debt risk,and draws from the main viewpoints of first-generation and second-generation theories of fiscal federalism.By adopting the panel data of 31 sample countries from 2000 to 2015,this paper finds that:first,the higher the degree of fiscal decentralization in a country,the bigger its debt risk;second,the government accounting reform combined with the fiscal decentralization system has a significant role in controlling the level of debt risk.Based on these conclusions,the following policy suggestions are proposed:First,implement and refine the reform plan of the division of financial power,administrative power and expenditure responsibility between the central and local governments,speed up the construction of the government accounting standards system,and ensure the objectivity and comparability of government financial data.Second,establish a link mechanism between debt management and government financial report information to fully reflect the government’s financial structure and accurately calculate financial sources,and improve the system of financial fund restraint.Third,design government financial discipline standards based on internationally accepted debt burden indicators,and actively promote the disclosure of government financial reports.

关 键 词：财政分权 政府会计 债务风险 

分 类 号：F810[经济管理—财政学]