财政透明促进预算公开中的公众参与了吗?——基于2013—2020年90个城市的分析  

Does Fiscal Transparency Promote Public Participation in Budget Openness?Based on the Analysis of 90 Cities in 2013-2020

作　　者：邝艳华 李妍妍 梅健炜 Yanhua Kuang;Yanyan Li;Jianwei Mei

机构地区：[1]广东财经大学财政税务学院 [2]广东外语外贸大学人力资源部

出　　处：《公共行政评论》2024年第3期81-98,197,共19页Journal of Public Administration

基　　金：国家社科基金青年项目“我国公共支出优先权的竞争及其协调机制研究”(19CGL046),广东省普通高校创新团队项目“数字财税研究团队”(2022WCXTD007)。

摘　　要：预算公开的目的是让政府能够被看见,促使政府向公众负责任。但这个逻辑的成立不仅依靠政府主动公开预算信息,更需要公众广泛参与其中,主动查阅预算信息。而近年来,关于我国线上预算公开的公众参与情况的研究较为缺乏,也没有分析我国努力提升的财政透明度对公众参与产生的实际影响。基于此,论文搜集了2013—2020年90个城市预算公开中公众参与度和财政透明度的数据,开展了面板数据模型分析,发现预算公开中的公众参与度较低,存在着共同代理困境。财政透明度能够在一定程度上显著地提高公众参与度,政务微信公众号中的预算教育也发挥了重要的促进作用。为了进一步提高预算公开中的公众参与度,构建“预算公开—公众参与—政府回应”的问责机制,建议拓展预算公开途径,站在公众角度整理预算信息,畅通反馈途径。The purpose of budget disclosure is to make the government visible and to prompt the government to be accountable to the public.However,the establishment of this logic not only relies on the government to take the initiative to disclose budgetary information,but more importantly,it requires the public to participate widely in it and access the budgetary information on their own initiative.In recent years,there has been a relative lack of research on public participation in China s mainstream online budget disclosures.And there has been no analysis of the actual impact of China s efforts to improve fiscal transparency on public participation.In this study,we collected data on public participation and fiscal transparency in budget disclosures from 90 cities from 2013 to 2020 and then analyzed our panel data model.This paper reveals that public participation in budget disclosure is low,and there exists a common agency dilemma.Fiscal transparency can significantly improve public participation in budgets to a certain extent,and budget education through the government s WeChat channel plays an important promotional role.To further improve public participation in budget disclosure,and to construct the accountability mechanism of“budget disclosure-public participation-government response”,the government should expand its budget disclosure pathways,aligning budget information with the public s perspective,and opening up feedback channels.

关 键 词：预算公开 公众参与 财政透明 问责机制 

分 类 号：D63[政治法律—政治学]