财政扶贫资金审计与县域经济发展  

The Audit of Fiscal Funds for Poverty Alleviation and County-Level Economic Development

作　　者：杨芳 周文婷[2] 吴一平[3] 李柯润 YANG Fang;ZHOU Wenting;WU Yiping;LI Kerun

机构地区：[1]湖北经济学院财政与公共管理学院 [2]杭州电子科技大学经济学院 [3]上海财经大学公共经济与管理学院

出　　处：《中国农村经济》2023年第12期148-166,共19页Chinese Rural Economy

基　　金：中央高校基本科研业务费专项资金“千村调查项目”(编号:QCDC-2020-24)的资助。

摘　　要：本文利用2013-2018年贫困县财政扶贫资金审计信息和县域宏观经济数据,研究了政府审计监督对贫困县经济发展的影响及其作用机理。研究结果表明,财政扶贫资金审计显著提高了贫困县的经济发展水平。促进财政扶贫资金的合规化使用,使得更多扶贫资金用于产业扶贫领域,进而通过扶贫产业的造血效应带动本地产业转型升级是最主要的作用机制。进一步的异质性分析表明,在审计监督成本更低和营商环境更好的县域,财政扶贫资金审计促进县域经济发展的效应更强。本文的结论为更好地利用政府审计问责机制促进财政资金使用提质增效、防止脱贫地区规模性返贫以及巩固现有脱贫成果、促进县域经济发展提供了经验启发。This paper uses the information of the audit of impoverished counties'fiscal funds for poverty alleviation and county-level macroeconomic data from 2013-2018 to study the impact and mechanisms of government audit supervision on the economic development of impoverished counties.The results show that the audit of fiscal funds for poverty alleviation significantly improves the economic development of impoverished counties.It is the most important mechanism to promote the compliant use of fiscal funds for poverty alleviation,so that more funds for poverty alleviation are utilized in the field of industrial poverty alleviation,and consequently the hematopoietic effect of poverty-alleviation industries promotes the transformation and upgrading of local industries.Further heterogeneity analysis shows that the economic development efects of the audit of fiscal funds for poverty alleviation is stronger in counties with lower audit supervision costs and better business environment.The findings of this paper provide policy implications for better utilizing the government audit accountability mechanism to promote the quality and eficiency of fiscal funds,to prevent the return of poverty on a large scale in poverty-lifted areas and to consolidate the existing achievements of poverty alleviation,and to promote county-level economic development.

关 键 词：财政扶贫资金审计 县域经济发展 贫困县 DID模型 

分 类 号：F812.7[经济管理—财政学]