转移支付透明度提升对基本公共服务均等化的影响——基于新《预算法》的政策检验  

The Impact of Improved Transfer Payment Transparency on the Equalization of Basic Public Services——A Policy Test Based on the New Budget Law

作　　者：梁红梅[1] 汤非平 贺晨阳 Liang Hongmei;Tang Feiping;He Chenyang

机构地区：[1]西北师范大学经济学院

出　　处：《财政科学》2022年第7期52-63,共12页Fiscal Science

基　　金：国家自然科学基金项目“有效税率与区域经济增长:理论、实证和路径选择研究”(项目编号:71263046)。

摘　　要：2015年新《预算法》的实施,首次将转移支付信息公开写进法律,显著提升了转移支付的透明度,规范了转移支付资金用途。本文利用2007-2020年30个省级面板数据作为观测样本,运用双重差分模型考察对于不同的地区,新《预算法》实施对基本公共服务均等化的影响,并进一步分析异质性因素对政策实施效果产生的差异化影响。研究表明,相对于东部地区,新《预算法》的实施有效促进了中西部地区的基本公共服务均等化;在政府间竞争的影响因素下,新《预算法》的实施依然显著提高了中西部地区基本公共服务均等化水平。The implementation of the new budget law includes the disclosure of transfer payment information in the law for the frist time in 2015,which has significantly enhanced the transparency of transfer payment and regulated the use of transfer payment funds.In this paper,30 provincial panel data from 2007 to 2020 are used as an observation sample,and a DID is used to examine the impact of the implementation of the New Budget Law on the equalization of basic public services in different regions,further analysis of heterogeneous factors on the impact of policy implementation differences.The study shows that the implementation of the new Budget Law effectively promotes the equalization of basic public services in the Midwestern Sectional Figure Skating Championships compared to the eastern region,the implementation of the new budget law has also significantly increased the level of equalization of basic public services in the Midwestern Sectional Figure Skating Championships.

关 键 词：转移支付 基本公共服务均等化 新《预算法》 

分 类 号：F812.45[经济管理—财政学]