“润滑剂”还是“绊脚石”:政府自身消费与地方政府效率——来自地级市“三公”消费的经验实证  

“Lubricant”or“Stumbling Block”?Government Own Consumption and Local Government Efficiency:Empirical Evidence from“Three Public”Consumption in Prefecture-level Cities

作　　者：祁毓[1] 林佳颖 童泽峰 QI Yu;LIN Jiaying;TONG Zefeng(Zhongnan University of Economics and Law,Wuhan 430073)

机构地区：[1]中南财经政法大学,湖北武汉470073

出　　处：《财贸研究》2023年第8期71-86,共16页Finance and Trade Research

基　　金：国家社会科学基金一般项目“减税降费约束下我国地方财政高质量发展路径研究”(20BJY214);中南财经政法大学研究生育人样板团队建设项目(YRTD202312)的支持。

摘　　要：利用手工收集的地方政府“三公”经费数据,采用超效率SBM模型测算中国281个地级市的政府效率,实证检验政府自身消费对地方政府效率的影响效应。特征事实分析发现:地方政府效率整体波动上升,呈现东、西、中地区递减趋势,且各区域内的效率驱动源泉相异。实证结果表明:政府的自身消费与政府效率呈现倒“U”形非线性关系,适度的政府自身消费支出可以助推地方政府效率提升,发挥“润滑剂”功效;过度的自身消费则会成为引致政府效率损失的“绊脚石”,不利于政府效率提升。从影响机制上看,政府自身消费水平通过提高规模效应影响政府效率,但对技术进步效率的驱动作用稍显不足。异质性分析发现,上述非线性影响在“三公”经费支出水平、财政透明度、市场化程度和经济发展水平的多重约束下呈现阶段性异质特征。Based on the manually collected data of local government“three public”funds,this paper uses the super efficiency SBM model to measure the government efficiency of 281 prefecture level cities in China,and empirically tests the impact of government consumption on local government efficiency.Characteristic fact analysis shows that the overall fluctuation of local government efficiency rises,showing a decreasing trend in the east,west and middle regions,and the driving sources of efficiency are different in each region.The empirical results show that the government’s own consumption and government efficiency present an inverted“U”shaped nonlinear relationship,and moderate government’s own consumption expenditure can boost the efficiency of local governments and play a“lubricant”function.Moderate self-consumption will become a“stumbling block”leading to the loss of government efficiency,which is not conducive to the improvement of government efficiency.In terms of the impact mechanism,the government’s own consumption level affects the government’s efficiency by improving the scale effect,but the driving effect on the efficiency of technological progress is slightly insufficient.The heterogeneity analysis has found that the above-mentioned non-linear effects are characterized by stage heterogeneity under the multiple constraints of“three public”expenditure level,fiscal transparency,degree of marketization and economic development level.

关 键 词：政府自身消费 “三公”消费 政府成本 地方政府效率 

分 类 号：F812.7[经济管理—财政学]