财政运行综合绩效评价与地方政府财政支出效率实证研究——来自中国地级市的面板数据  

An Empirical Study on the Comprehensive Performance Evaluation of Fiscal Operations and the Efficiency of Local Government Fiscal Expenditures:Evidences from Panel Data of Chinese Prefectural Cities

作　　者：马海涛 刘子畅 MA Haitao;LIU Zichang

机构地区：[1]中央财经大学财政税务学院 [2]中央财经大学中国财政发展协同创新中心

出　　处：《中央财经大学学报》2025年第1期16-29,共14页Journal of Central University of Finance & Economics

摘　　要：自2018年以来,我国各地级市陆续开展财政运行综合绩效评价,实践层面上形成了多种体系及模式,其影响效果如何有待实证研究。笔者基于全国地级市2012—2021年的面板数据,利用多期双重差分固定效应模型,实证研究了财政运行综合绩效评价对地方政府财政支出效率的影响。结果表明,财政运行综合绩效评价能够显著提升地方政府财政支出效率,该结论经过稳健性检验依然成立。机制检验发现,财政运行综合绩效评价主要通过财政透明度和政府行政成本产生作用来实现。在进一步研究中,本文讨论了财政压力水平、财政竞争程度分别对财政运行综合绩效评价和财政支出效率的影响关系,结果表明,财政运行综合绩效评价对较高的财政压力水平和财政竞争水平提升财政支出效率的影响更大。研究结论为理解财政运行综合绩效评价对不同情况地级市提升财政支出效率提供理论证据,也为其进一步推广和完善提供了政策启示。Various prefecture-level cities in China have actively carried out the comprehensive performance evaluation of fiscal operations since 2018,forming multiple systems and models in practice.The impact of these evaluations,however,requires empirical research.Based on panel data from 2012 to 2021 for prefecture-level cities across the country,we empirically examine the effect of the comprehensive performance evaluation on the efficiency of local government fiscal expenditures using a multi-period difference-in-differences fixed-effects model.The results show that the comprehensive performance evaluation significantly improves the efficiency of local government fiscal expenditures,and this conclusion holds after robustness tests.Mechanism tests reveal that the comprehensive performance evaluation primarily works through enhancing fiscal transparency and reducing government administrative costs.Further research explores the impact of fiscal pressure levels and the degree of fiscal competition on the relationship between the comprehensive performance evaluation and fiscal expenditure efficiency.The results indicate that the comprehensive performance evaluation has a greater impact on improving fiscal expenditure efficiency under higher levels of fiscal pressure and fiscal competition.The study provides theoretical evidence for understanding how the comprehensive performance evaluation enhances fiscal expenditure efficiency in different contexts and offers policy insights for further expanding and improving these evaluations.

关 键 词：财政运行综合绩效评价 财政支出效率 外部监督 地方竞争 

分 类 号：F810.45[经济管理—财政学]