智慧城市、政府治理能力与财政支出效率——基于多期双重差分模型及中介效应分析  

Smart City,Government Governance Capacity and Fiscal Expenditure Efficiency—Based on Multi-Period Difference-In-Difference Model and Intermediary Effect Analysis

作　　者：侯志峰 余金霞 HOU Zhifeng;YU Jinxia(School of Finance and Taxation,Lanzhou University of Finance and Economics,Lanzhou,Gansu,730000)

机构地区：[1]兰州财经大学财政与税务学院,甘肃兰州730000

出　　处：《成都大学学报（社会科学版）》2024年第5期45-57,共13页Journal of Chengdu University (Social Sciences)

基　　金：甘肃省审计厅2022至2023年度重点科研课题“经济责任审计助推政府治理体系和治理能力现代化研究”(项目编号:SJ220202)。

摘　　要：智慧城市以其数字化和智能化特性,为财政治理带来新机遇,也有助于推动城市高质量发展。本文基于中国2007年至2021年间的265个地级市面板数据,运用多期双重差分模型及中介效应分析方法,深入探讨了智慧城市建设对试点城市财政支出效率的影响及其作用机制。研究发现,智慧城市建设显著提升了试点城市的财政支出效率,且这种影响具有明显的城市区域和城市等级的异质性。机制检验表明,政府治理能力的提升在其中发挥了中介作用。智慧城市建设通过提高财政自给度、优化政府规模及改善数字治理等途径,有效提升了财政支出效率。Smart cities,With the digital and intelligent characteristics,bring new opportunities for financial governance and also help promote high-quality urban development.Based on the panel data of 265 prefecture-level cities in China from 2007 to 2021,the impact of smart city construction on the fiscal expenditure efficiency of pilot cities and its mechanism are explored by the multi-period Difference-In-Difference model and the intermediary effect analysis method.It is found that the construction of smart cities significantly improves the efficiency of financial expenditure in pilot cities,and this impact has obvious heterogeneity of urban region and city level.The mechanism test shows that the improvement of government governance ability plays an intermediary role.The construction of smart cities effectively improves the efficiency of fiscal expenditure by improving the degree of financial selfsufficiency,optimizing the scale of government and improving digital governance.

关 键 词：智慧城市 政府治理能力 财政支出效率 多期双重差分模型 

分 类 号：F812.45[经济管理—财政学] D63[政治法律—政治学]