地方政府农林部门经济预算绩效及影响因素比较研究  

Economic Budget Performance and Influencing Factors:A Comparative Study of Local Agriculture and Forestry Administrations

作　　者：叶遄 余忠[1] 吴赐联 石德金[1] YE Chuan;YU Zhong;WU Cilian;SHI Dejin(School of Economics and Management, Fujian Agriculture and Forestry University, Fuzhou 350002, Fujian;School of Accounting, Fujian JiangXia University, Fuzhou 350108, Fujian)

机构地区：[1]福建农林大学经济管理学院,福建福州350002 [2]福建江夏学院会计学院,福建福州350108

出　　处：《河北农业大学学报（社会科学版）》2021年第6期32-41,共10页Journal of Hebei Agricultural University (SOCIAL SCIENCES)

基　　金：福建省财政厅预算绩效管理智库福建农林大学绩效管理研究中心项目:“农林政府职能部门全面实施预算绩效管理比较研究”(编号:KXJD20G07A);福建省社科研究基地重大项目:“十四五福建省产业链现代化的财税政策研究——基于产业链测度”(编号:FJ2020JDZ070)。

摘　　要：基于我国15个地方政府农林部门2016—2018年预算支出面板数据,运用分类SBM模型与OLS回归分析分别进行经济预算评价及影响因素分析。研究发现:2016—2018年我国15个地方政府农业部门平均经济预算绩效呈“V”型变动,而林业部门则呈缓慢上升趋势。此外,经济相对落后的西部地区农林部门经济预算绩效优于中部与东部。从省际差异来看,15个地方政府农业部门经济预算有效的省份多于林业部门,然而二者都存在一定程度的两级分化及排名固化现象。在影响因素上,地区教育水平、乡村人口比重尚不能显著影响地方政府农林部门经济预算绩效,而农林产业市场化进程则与地方政府农林部门经济预算绩效呈显著负相关。此外,财政透明度与地方政府农业部门经济预算绩效不呈显著相关,而与林业部门经济预算绩效呈显著负相关。研究结论为地方政府农林部门把握经济预算绩效及推动我国全面实施预算绩效管理改革提供参考。Based on the panel data of agricultural and forestry departments of 15 local governments in China from 2016 to 2018,the classified SBM model and OLS regression analysis were used to evaluate economic budget and analyze influencing factors.The study found that from 2016 to 2018,the average economic budget performance of the agricultural sector of 15 local governments in China showed a V-shaped change,while the forestry sector showed a slowly rising trend.In addition,the economic budget performance of agricultural and forestry sectors in the western regions is better than that in the central and eastern regions.From the perspective of inter-provincial differences,15 provinces with effective economic budgets of agricultural departments were more than forestry departments.However,there was a certain degree of polarization and solidification in both of them.In terms of influencing factors,education level,rural population had no significant impact on agriculture and forestry of local government department economic budget performance,while the marketization process of agriculture and forestry industry and local government departments of agriculture and forestry economic budget performance was significantly negative correlation.In addition,fiscal transparency and local government department of agriculture economic budget performance didn't show significant correlation,and forestry sector economic budget performance had significant negative correlation.The conclusion of this study provides reference for local government departments of agriculture and forestry to collect information about economic budget performance and promote comprehensive implementation of budget performance management reform in China.

关 键 词：农业部门 林业部门 经济预算绩效 分类SBM OLS回归 

分 类 号：F812.3[经济管理—财政学]