政府预算法治化、财政透明度与地方财政效率——基于新《预算法》实施的证据

当代财经 ›› 2023, Vol. 0 ›› Issue (5): 39-51.

政府预算法治化、财政透明度与地方财政效率——基于新《预算法》实施的证据

莫龙炯¹, 张小鹿²

1.广东财经大学财政税务学院,广东广州 510320;
2.清华大学创新发展研究院,北京 100084

收稿日期:2022-08-01 修回日期:2023-03-09 出版日期:2023-05-15 发布日期:2023-05-10
通讯作者: 张小鹿,清华大学博士后,主要从事政府治理与区域经济发展研究,联系方式 xiaolu_zh@163.com。
作者简介:莫龙炯,广东财经大学讲师,经济学博士,主要从事财税理论与政策研究。
基金资助:
国家自然科学基金青年项目“家庭结构变迁对中国代际收入流动性的影响研究”（72203121）; 国家自然科学基金青年项目“混合所有制改革与国有企业去产能研究：机制、绩效及治理”（72102049）; 广东省基础与应用基础研究基金联合项目“混合所有制改革对国有企业去杠杆的影响机制及治理路径研究”（2020A1515110418）

Legalization of Government Budget, Fiscal Transparency, and Local Fiscal Efficiency: Evidences Based on the Implementation of the New Budget Law

MO Long-jiong¹, ZHANG Xiao-lu²

1. Guangdong University of Finance and Economics, Guangzhou 510320;
2. Tsinghua University, Beijing 100084, China

Received:2022-08-01 Revised:2023-03-09 Online:2023-05-15 Published:2023-05-10

摘要/Abstract

摘要： 政府预算法治化和财政信息公开是公共预算治理改革的核心目标,对于实现地方财政治理现代化至关重要。从政府预算法治化的崭新视角,借助2015年新《预算法》实施的契机,运用强度双重差分模型（DID）实证分析预算制度改革对地方财政治理效率的影响。研究发现：新《预算法》的实施有利于财政信息公开,从而提高地方财政支出效率。进一步分析表明,政府预算法治化通过提高财政透明度、加强政府审计监督的路径来提升地方财政支出效率。市场制度环境越完善、政府治理效率和社会公众关注度越高的地区,新《预算法》实施对地方财政支出效率的提升效应越明显。因此,应加快政府预算法治化建设,推动财政信息公开透明,完善预算监督、约束和绩效管理的长效机制,提高地方政府治理能力,建立政府与社会公众良好互动的预算协同治理体系,充分发挥新《预算法》实施的财政治理效应。

关键词: 政府预算法治化, 财政透明度, 地方财政效率, 新《预算法》

Abstract: The legalization of government budgets and the disclosure of financial information are the core goals of the reform of public budget governance, which are crucial for achieving the modernization of local financial governance. From the new perspective of legalizing government budgets, and taking advantage of the implementation of the new Budget Law in 2015, this study empirically analyzes the impact of budget system reform on the efficiency of local financial governance by employing the Intensity Dual Difference Model (DID). The findings show that the implementation of the new Budget Law is conducive to the disclosure of financial information, thereby improving the efficiency of local fiscal expenditure. Further analysis shows that the legalization of government budgets can improve the efficiency of local fiscal expenditures by improving fiscal transparency and strengthening government audit supervision. The more perfect the market institutional environment, the higher the efficiency of government governance, and the higher the level of public attention, the more obvious the improvement effect of the implementation of the new Budget Law on the efficiency of local financial expenditure will be. Therefore, it is necessary to accelerate the construction of the rule of law in government budgeting, promote the transparency of financial information, improve the long-term mechanism of budget supervision, constraints, and performance management, improve the governance capacity of local governments, establish a budget collaborative governance system with good interaction between the government and the public, and fully leverage the financial governance effect of the implementation of the new Budget Law.

Key words: legalization of government budget, fiscal transparency, local fiscal efficiency, the New Budget Law

中图分类号:

F812.3

莫龙炯, 张小鹿. 政府预算法治化、财政透明度与地方财政效率——基于新《预算法》实施的证据[J]. 当代财经, 2023, 0(5): 39-51.

MO Long-jiong, ZHANG Xiao-lu. Legalization of Government Budget, Fiscal Transparency, and Local Fiscal Efficiency: Evidences Based on the Implementation of the New Budget Law[J]. Contemporary Finance & Economics, 2023, 0(5): 39-51.

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