预算公开与基本公共服务水平:理论分析与实证检验  

Budget Disclosure and Basic Public Service Level:A Theoretical Analysis and Empirical Test

作　　者：王斌 王秀芝[2,3] WANG Bin;WANG Xiuzhi

机构地区：[1]中国教育科学研究院教育财政研究所 [2]中国人民大学财政金融学院 [3]中国财政金融政策研究中心

出　　处：《公共管理与政策评论》2024年第1期101-120,共20页Public Administration and Policy Review

基　　金：国家社会科学基金专项项目“财税治理现代化问题研究”(17VZL012)。

摘　　要：公共服务是21世纪公共行政和政府改革的核心理念,提升基本公共服务水平是满足公民生活、生存与发展的必然举措,是实现共同富裕的必经之路。本文基于官员行为理论结合中国制度现实构建了预算公开影响基本公共服务水平解释框架,同时利用中国省级数据进行实证检验。研究发现:中国政府官员是具有“公共人”和“经济人”双重属性的“社会人”,预算公开对地方政府基本公共服务既具有直接作用,又具有间接作用。通过进一步对其进行效应分解,发现预算公开对基本公共服务水平的提升作用仍有待提升,预算公开的广度和深度有待加强,地方政府官员考核和培养机制也有待完善。因此,建议全面深化预算公开的领域和范围,改进官员培养考核机制。Public service is the core concept of public administration and government reform in the 21st century.Improving the level of basic public service is an inevitable measure to meet citizens' life,survival and development,and the only way to achieve common prosperity.Based on the theory of official behavior and the reality of China's system,this paper constructs an explanatory framework of the impact of budget openness on the level of basic public services.At the same time,the empirical test is carried out by using China's provincial data.The study found that Chinese government officials are “social people” with the dual attributes of “public people” and “economic people”.Budget disclosure has both direct and indirect effects on the basic public services of local governments.By further decomposing its effect,it is found that the role of budget disclosure in improving the level of basic public services still needs to be improved,the breadth and depth of budget disclosure need to be strengthened,and the assessment and training mechanism of local government officials need to be improved.Therefore,it is suggested to comprehensively deepen the field and scope of budget disclosure and improve the training and assessment mechanism of officials.

关 键 词：预算公开 官员行为 政府行为 基本公共服务 

分 类 号：F812.3[经济管理—财政学] D630[政治法律—政治学]