人大预算监督与民生支出效率——基于PCA-DEA方法和多期DID模型的实证研究  

Budget Supervision by People s Congresses and Efficiency of Livelihood Expenditure:A Method Based on PCA-DEA and Multi-Period DID Model

作　　者：张起慧 Zhang Qihui

机构地区：[1]中国财政科学研究院研究生院

出　　处：《财政科学》2024年第9期56-71,110,共17页Fiscal Science

摘　　要：人大预算监督是实现全过程人民民主、提高国家财政支出绩效的关键环节。本文以PCA-DEA方法测算2011—2022年中国30个省份的民生支出效率,并利用多期DID模型研究了人大预算监督对民生支出效率的影响机制及调节作用。结果表明,人大预算监督对民生支出效率存在显著的正向影响;人大预算监督能够提高预算约束力和预算透明度,进而提高民生支出效率;财政分权和政府竞争能够强化人大预算监督对民生支出效率的提升。本文的相关研究充分证明了人大预算监督的本质是“人民监督”,为我国加强财政监督管理、推进全过程人民民主提供了参考。The budget supervision by people's congresses is key to achieving whole-process people's democracy and improving fiscal expenditure performance.This paper uses the PCA-DEA method to measure the efficiency of livelihood expenditures in 30 provinces of China from 2011 to 2022.It applies a multi-period DID model to analyze the impact and moderating effect of budget supervision by people's congresses on expenditure efficiency.The results show,budget supervision by people's congresses significantly improves the efficiency of livelihood expenditures,it enhances budget constraints and transparency which in turn boosts efficiency.Fiscal decentralization and government competition strengthen the positive effect of this supervision.This study proves that budget supervision by people's congresses is essentially"people's supervision"and provides a reference to strengthen fiscal supervision and promote whole-process people's democracy in China.

关 键 词：人大预算监督 民生支出效率 全过程人民民主 

分 类 号：F812.3[经济管理—财政学]