数字政府建设背景下提升财政支出效率的现实阻碍及优化路径  

The Realistic Impediments to Enhancing Fiscal Expenditure Efficiency and Optimization Path in the Context of Digital GovernmentConstruction

作　　者：黄春元[1] 何天琦 李媛钰 HUANG Chunyuan;HE Tianqi;LI Yuanyu(School of Public Finance and Taxation,CUEB,100070)

机构地区：[1]首都经济贸易大学财政税务学院,北京丰台100070

出　　处：《财经智库》2024年第3期119-134,143,144,共18页Financial Minds

基　　金：中国社会科学院重大创新项目“提高人民生活品质,完善全社会基本公共服务体系研究”(2023YZD024)。

摘　　要：数字经济是适应经济形势发展的新经济形态,且日益成为推动经济高质量发展的重要引擎。在此背景下,我国将数字政府建设作为推进政府创新治理的重要工具,而如何借此契机突破壁障,更好地提升财政支出效率,值得进一步探究。经过对各地数字政府建设规划的梳理发现,我国数字政府建设逐步加快并且呈现出“百花齐放”的态势,在内容上均较为重视提升财政支出效率的实践价值。但由于我国数字政府建设相对较晚,现实中仍然存在数字政府驱动决策精准化的基础仍需巩固、财政支出效率有待提高、财政支出的绩效管理有待优化等问题。如何进一步提高财政支出效率并推动财政支出管理体系的现代化建设,是数字政府建设背景下现代财政支出改革的新发展方向。为此,本文提出持续增强政府数字化的辅助决策能力、持续提升支出政策的执行效率以及促进财政支出绩效管理提质增效等建议。The digital economy is a new economic form that adapts to the development of economic conditions and is increasingly becoming an important driver for promoting high-quality economic development.In this context,China's digital government construction is seen as an important tool for promoting innovative governance.How to seize this opportunity to break through barriers and enhance the efficiency of fiscal expenditure deserves further investigation.Through an analysis of digital government construction plans across regions,we find that China's digital government construction is gradually accelerating and presenting a diverse and flourishing landscape.In terms of content,there is a strong emphasis on the practical value of enhancing the efficiency of fiscal expenditure.However,due to the relatively late start of China's digital government initiatives and the uneven development of regional information technology,several challenges remain.These include the need to improve the foundation for digital government-driven decision-making precision,increase the efficiency of fiscal expenditure execution,and optimize performance management of fiscal expenditures.Addressing these challenges is crucial for modernizing fiscal expenditure management and improving its efficiency.To this end,this paper proposes recommendations for continuously enhancing the government's digital decision-making capability,improving the implementation efficiency of expenditure policies,and promoting the quality and effectiveness of fiscal expenditure performance management.

关 键 词：数字政府建设 财政支出效率 财政管理现代化 数字经济 

分 类 号：F81[经济管理—财政学]