地方人大预算监督立法能抑制政府支出规模吗--来自省级预算审查监督条例立法的证据  

Can Budget Supervision Legislation of Local People's Congress Restrain the Expansion of Local Govermment Expenditure?Evidences from Provincial Budgetary Examination and Supervision Regulation Legislation

作　　者：杨进 化汝婷 龚小芸 YANG Jin;HUA Ru-ting;GONG Xiao-yun(Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]西南财经大学财政税务学院,四川成都611130

出　　处：《当代财经》2022年第4期39-51,共13页Contemporary Finance and Economics

基　　金：国家自然科学基金青年项目“营商环境动态演变及对企业家精神与创新的影响研究”(71803157)。

摘　　要：加强地方人大预算监督法制化建设,抑制地方政府支出规模膨胀,是当前财政收支矛盾加剧背景下防范和化解财政风险的重大问题。以1999-2017年各地区省级预算审查监督条例立法作为准自然实验,检验通过立法强化地方人大预算监督能力能否对地方政府支出规模形成有效制约及其作用机制。研究发现:省级预算审查监督条例立法能够显著抑制地方政府预算支出和决算支出规模,使预算支出和决算支出平均下降约8%,且其效应在2015年新《预算法》实施以后进一步强化;省级预算审查监督条例立法对政府支出规模的抑制作用在财政分权程度更高或者地方官员晋升激励更强的地区更大;对机制的研究表明,预算审查监督条例立法对削减地方政府经济建设支出规模的作用最为显著。因此,为发挥人大预算审查监督条例立法对政府支出规模的抑制作用,应扩大地方人大预算监督权力和监督范围,加强对重点财政支出的监督力度,不断推进地方人大预算监督法制化建设。How to strengthen the legalization of budget supervision of local People's Congress and restrain the expansion of local government expenditures is a key issue to prevent and resolve fi-nancial risks under the increasing contradiction between fiscal revenue and expenditure.Taking the provincial budgetary examination and supervision legislations at different regions from 1999 to 2017 as a quasi-natural experiment,this paper studies weather strengthening the budget supervision of the local People"s Congress through legislation can effectively reduce local govemment expenditures and its functioning mechanism.The findings show that provincial budgetary supervision legislation can sig-nificantly reduce both local govermment budgetary expenditure and final account expenditure by around 8%.And this effect is further enhanced after the limplementation of the new Budget Law since 2015.The inhibiting effect of provincial budgetary examination and supervision legislations on the scale of government expenditures is greater in areas with higher degree of fiscal decentralization or with stronger promotion incentives for officials.The results of the mechanism analysis show that the effect of the budget examination and supervision regulation legalization on the reducing of the local govern-ment's cconomic construction expenditure is most significant.Therefore,in order to give full play to the inhibiting effect of the budget examination and supervision regulation legalization by People's Congress on the scale of government expenditures,we should expand the power and scope of budget supervision of local People's Congresses,strengthen the supervision of key fiscal expenditures,and constantly promote the legalization of budget supervision of local People s Congresses.

关 键 词：地方人大预算监督 预算审查监督条例立法 政府支出规模 财政风险 

分 类 号：F812.3[经济管理—财政学]