预算透明度提升对地方财政支出绩效的影响研究——来自合成控制法的新证据

当代财经 ›› 2020, Vol. 0 ›› Issue (5): 35-47.

预算透明度提升对地方财政支出绩效的影响研究——来自合成控制法的新证据

刘蓉, 熊阳, 姜先登

西南财经大学财政税务学院,四川成都 611130

收稿日期:2020-02-24 修回日期:2020-04-16 出版日期:2020-05-15 发布日期:2020-12-11
通讯作者: 熊阳,西南财经大学博士研究生,主要从事财税理论与政策研究,联系方式staivy@163.com;姜先登,西南财经大学副教授,博士,主要从事财税理论与拍卖理论研究。
作者简介:刘蓉,西南财经大学教授,博士生导师,博士,主要从事财税理论与政策研究
基金资助:
教育部人文社会科学研究项目“减税降费和债务膨胀双重约束下财政资源配置效率测度及优化机制研究”（20YJA790046）; 四川省科技计划项目“财政预算支出标准体系建设研究”（20RKX0668）

A Study on the Influence of Improving Budget Transparency on Local Fiscal Expenditure Performance: New Evidence from the Synthetic Control Method

LIU Rong, XIONG Yang, JIANG Xian-deng

Southwestern University of Finance and Economic, Chengdu 611130, China

Received:2020-02-24 Revised:2020-04-16 Online:2020-05-15 Published:2020-12-11

摘要/Abstract

摘要： 党的十九大报告和新《中华人民共和国预算法》（以下简称《预算法》）均要求各级政府部门进一步提升预算透明度,并对预算公开透明作出明确的具体规定。预算透明度的提升对地方财政支出是否具有约束作用,能否提高地方财政支出绩效?采用合成控制法,将福建省在2014年和2015年未公开部分预决算信息的事件作为自然实验,评估预算不透明对地方财政支出绩效的影响。结果显示：通过对多个控制对象加权来模拟福建省不公开预算前的财政支出绩效,能够客观地定量评估预算透明度对地方财政支出绩效的政策效果;研究发现预算透明度和地方财政支出绩效呈现正向关系;相较于其他省份,预算的不完全透明使福建省财政支出绩效下降。因此,为了提升预算透明度,应当积极推进基层单位信息公开进程,充分发挥人大预算审查监督职能,尽快建设预算支出标准体系,并扩大社会公众对预算监督的参与途径。

关键词: 预算公开, 预算透明度, 地方财政支出绩效, 合成控制法

Abstract: It is required in the reports of the 19th National Congress of CPC and the new Budget Law that the government departments at all levels shall further improve budget transparency, and make specific provisions on budget openness and transparency. Will the improvement in budget transparency restrain local fiscal expenditure and improve local fiscal expenditure performance? By employing the synthetic control method, this paper tries to evaluate the influence of non-transparent budget on local fiscal expenditure performance by taking the events of unpublicized budget and final accounting information in Fujian Province in 2014 and 2015 as the natural experiments. The results show that it can be more objective and quantitative to evaluate the policy effect of budget transparency on local fiscal expenditure performance by simulating the fiscal expenditure performance before budget openness through weighing the multiple controlled objects. The findings show that there is a positive correlation between budget transparency and local fiscal expenditure performance. Compared with other provinces, an un-fully transparent budget can make the fiscal expenditure performance decline. Therefore, in order to improve budget transparency, it is necessary to actively promote the process of information disclosure at the grassroots units, give full play to the budget review and supervision functions of the people's congress, build a budget expenditure standard system as soon as possible, and expand the participation of the public in budget supervision.

Key words: budget openness, budget transparency, local financial expenditure performance, synthetic control method

中图分类号:

F812.3

刘蓉, 熊阳, 姜先登. 预算透明度提升对地方财政支出绩效的影响研究——来自合成控制法的新证据[J]. 当代财经, 2020, 0(5): 35-47.

LIU Rong, XIONG Yang, JIANG Xian-deng. A Study on the Influence of Improving Budget Transparency on Local Fiscal Expenditure Performance: New Evidence from the Synthetic Control Method[J]. Contemporary Finance & Economics, 2020, 0(5): 35-47.

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