数字经济、财政透明与财政压力  

On Digital Economy,Fiscal Transparency and Fiscal Stress

作　　者：经庭如[1] 汪健健 JING Ting-ru;WANG Jian-jian(Institute of Finance and Public Management,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《铜陵学院学报》2023年第3期3-8,共6页Journal of Tongling University

基　　金：安徽财经大学研究生科研创新基金项目“数字经济、财政透明度与财政压力——来自中国280个地级市的经验证据”(ACYC2022383)。

摘　　要：积极驱动数字经济发展与有效完善地方政府财政信息公开制度对于纾解地方政府财政收支压力具有重要意义。基于2012—2020年我国279个地级及以上城市宏观经济数据,采用双向固定效应模型实证检验数字经济发展对地方政府财政压力的影响效应与内在机制。研究表明:数字经济发展能够显著缓解地方政府财政压力;作用渠道分析显示,数字经济发展通过有效改善地方政府财政信息公开进而对财政压力产生抑制作用;异质性分析发现,数字经济对财政压力的抑制作用在全要素生产率、财政分权程度与市场化水平较高的地区更为显著。Actively driving the development of digital economy and effectively improving the local government financial information disclosure system are important to relieve the stress of local government financial revenue and expenditure.Based on macroeconomic data of 279 prefecture-level and above cities in China from 2012 to 2020,a two-way fixed-effects model was used to empirically test the effects and intrinsic mechanisms of the impact of digital economy development on local government fiscal stress.Research shows that the development of the digital economy can significantly ease the financial stress on local governments.The effect channel analysis shows that digital economy development has a dampening effect on fiscal stress by effectively improving local government financial information disclosure.The heterogeneity analysis finds that the dampening effect of the digital economy on fiscal stress is more pronounced in regions with higher levels of total factor productivity,fiscal decentralization and marketization.

关 键 词：数字经济 财政透明 财政压力 信息公开 

分 类 号：F49[经济管理—产业经济]