预算绩效管理改革提升了政府治理效率吗?——基于多期双重差分模型的实证研究  

Has the Budget Performance Management Reform Improved the Government Governance Efficiency?An Empirical Study Based on Multi-period Difference-in-difference Model

作　　者：于海峰[1] 刘佳慧 赵合云 YU Hai-feng;LIU Jia-hui;ZHAO He-yun

机构地区：[1]广东财经大学 [2]广东财经大学财政税务学院

出　　处：《中央财经大学学报》2021年第12期3-11,共9页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金项目“公司价值驱动的混合所有制改革效应研究”(项目编号:16bjy003);广东省教育科研重点项目“减税降费推动广东经济高质量发展的效应研究”(项目编号:2019-GDXK-0001)。

摘　　要：笔者以30个省级政府各自的预算绩效管理改革为准自然实验,基于各省份2000—2019年的面板数据,利用多期双重差分固定效应模型,实证研究预算绩效管理改革对政府治理效率的影响。结果表明,预算绩效管理改革能够显著提升政府治理效率,该结论经过稳健性检验依然成立。进一步的中介效应检验发现,预算绩效管理改革提升政府治理效率的主要路径是通过对财政透明度、财政支出效率与政府行政成本等中介变量产生作用来实现的。异质性分析显示,沿海地区的预算绩效管理改革提升政府治理效率的情况明显好于内陆地区。研究结论为理解预算绩效管理改革如何提升政府治理效率提供了新的证据,也为如何利用预算绩效管理改革提升政府治理效率提供了政策启示。Regarding the budget performance management reform as a quasi-natural experiment,Based on 30 provincial panel data from 2000 to 2019,this paper analyzes the effect of budget performance management reform on the government governance efficiency by using multiperiod DID fixed-effects model.The empirical result turns out that the budget performance management reform can improve the efficiency of government governance,and this conclusion still holds after a series of robustness tests.Meanwhile,it is found that budget performance management reform can achieve the modernization of the national governance capabilities by influencing the intermediary variables such as fiscal transparency,fiscal expenditure efficiency and administrative cost of government.And this effect presents certain regional heterogeneity.It is found that the effect of budget performance management reform on coastal areas is significantly stronger than that of inland areas.The above conclusions not only provide new evidences to understand how the budget performance management reform improves the efficiency of government governance,but also provide the policy reference to how to use the budget performance management reform to improve the efficiency of government governance.

关 键 词：预算绩效管理 政府治理效率 财政透明度 财政支出效率 政府行政成本 

分 类 号：F810.3[经济管理—财政学]