财政数字化转型与公共支出结构优化  

Digital Transformation of Public Finance and Optimization of Public Expenditure Structure

作　　者：上官泽明 李璐璐 白玮东 Shangguan Zeming;Li Lulu;Bai Weidong

机构地区：[1]山西财经大学会计学院

出　　处：《财政研究》2023年第6期96-112,共17页Public Finance Research

基　　金：国家自然科学基金青年项目“管理体制改革、信息技术进步与国家审计治理能力”(71902108);山西省科技战略研究专项项目“山西省大数据发展提升区域创新效率研究”(202204031401085)。

摘　　要：本文通过收集省级财政部门的信息化建设支出等数据,对财政数字化转型进行较为科学的衡量,并实证研究财政数字化转型对公共支出结构优化的影响及机理。研究发现:财政数字化转型可以优化公共支出结构,该结论在进行了一系列稳健性检验后依旧成立。机制检验发现,提高财政透明度和促进财政盈余是重要的传导渠道。异质性分析表明,在人大监督弱和财政压力大的地区,财政数字化转型对公共支出结构的优化作用更显著。本文的研究有助于理解财政数字化转型影响公共支出结构的效应、作用机理和情境差异,可以为如何更好推动财政数字化转型、优化公共支出结构带来一定启示。By collecting the expenditure data of provincial financial departments on informatization construction,this paper provides a scientific measurement of the digital transformation of public finance and empirically investigates the impact of the digital transformation of public finance on optimization of public expenditure structure and its mechanisms.It is found that digital transformation of public finance optimizes the structure of public expenditure,and the result is robust after a series of robustness tests.The analysis of the mechanism reveals that improving fiscal transparency and promoting fiscal surplus are important channels.The heterogeneity analysis shows that the positive impact of the digital transformation of public finance on the public expenditure structure is larger in regions with weak supervision of Local People’s Congress and high financial pressure.These conclusions help to understand the impact of digital transformation of public finance on the structure of public expenditure,its mechanism and context differences.This paper has important policy implication for promoting the digital transformation of public finance and optimizing the structure of public expenditure.

关 键 词：财政数字化转型 公共支出结构 财政透明度 财政盈余 

分 类 号：F812[经济管理—财政学]