A Study of the Fiscal Management Effects of the Synergistic Supervision of Local Government Budgets: From the Perspective of Synergy between Budget Supervision of the People's Congress and Audit Supervision

Abstract

Abstract: Strengthening the synergy between the budget supervision of the People's Congress and the audit supervision in the new era is an important measure to improve the modern budgetary system and realize the modernization of budgetary governance and even the modernization of national governance. Based on a quasi-natural experiment of the reporting system for rectification of prominent issues identified in audits to the standing committees of people's congresses, this study employs the municipal panel data from 2012 to 2022 to empirically examine the impact and mechanism of coordinated budget oversight by the people's congress and the audit supervision on enhancing the scientific and standardized management of government budgets. The findings reveal that the synergy between these two oversight mechanisms can achieve complementary advantages, exert robust supervisory effects, and significantly reduce deviations in government expenditure budgets and final accounts. The mechanism analysis reveals that the synergy between the NPC's budget supervision and audit supervision can enhance the scientific and standardized management of government budgets by promoting budget information sharing and strengthening oversight accountability. The heterogeneity analysis finds that in regions with lower economic development levels, greater fiscal pressure, and weaker public external oversight, the synergy between NPC budget supervision and audit supervision can exert a stronger budget governance effect. Therefore, it is necessary to strengthen the top-level design, further establish and improve the collaborative system of NPC budget supervision and audit supervision, enhance information sharing to fully leverage the empowering role of informatization, and strengthen oversight accountability to promote the sharing and application of collaborative supervision outcomes.

Key words: government budget management, budget supervision of People's Congress, audit supervision, synergistic supervision of government budgets, fiscal management effects

CLC Number:

F812.3

Fan Li-ming, Qu Jing-ya, Shi Xiao-qin. A Study of the Fiscal Management Effects of the Synergistic Supervision of Local Government Budgets: From the Perspective of Synergy between Budget Supervision of the People's Congress and Audit Supervision[J]. Contemporary Finance & Economics, 2026, 0(1): 57-71.

References

[1] 陈志刚, 吕冰洋. 中国政府预算偏离: 一个典型的财政现象[J]. 财政研究, 2019, (1): 24-42.
[2] 樊丽明, 李一花, 汤玉刚, 等. 中国政府预算改革发展年度报告2019: 聚焦中国人大预算监督改革[M]. 北京:中国财政经济出版社, 2020.
[3] 樊丽明, 曲静雅. 现代预算管理制度: 发展进程、改革动向与经验借鉴[J]. 中央财经大学学报, 2024, (11): 3-12.
[4] 樊丽明, 史晓琴, 石绍宾. 我国地方人大预算监督评价: 理论、指标及应用[J]. 管理世界, 2022, (2): 100-115+7.
[5] 冯辉, 殷强. 地方政府换届对地方财政收入预决算偏离的影响[J]. 当代财经, 2023, (1): 43-56.
[6] 郭玲, 汪洋. 财政透明、预决算收入偏离与预算环境——基于2015年《预算法》的双重差分和合成控制分析[J]. 当代财经, 2021, (2): 27-37.
[7] 江艇. 因果推断经验研究中的中介效应与调节效应[J]. 中国工业经济, 2022, (5): 100-120.
[8] 李明, 李珍珍, 孔蔚然. 中国财政支出预决算偏离的原因: 预算调整的视角[J]. 学术月刊, 2025, (1): 48-59.
[9] 李明辉, 刘笑霞. 审计监督协同机制: 涵义与构建[J]. 东南大学学报 (哲学社会科学版), 2024, (3): 81-93+151+153.
[10] 李青原, 胡龙吟, 蔡长昆, 等. 地方政府经济职能转变与资源配置效率——以政府工作报告的内容分析为例[J]. 经济科学, 2023, (3): 82-97.
[11] 李一花, 丁文文. 地方政府-人大官员流动与预算监督绩效[J]. 中央财经大学学报, 2025, (2): 88-104.
[12] 梁上坤, 王思超, 董青, 等. 地方政府财政压力与企业违约风险[J]. 金融研究, 2024, (6): 78-96.
[13] 刘媛, 李建军. 社会监督对地方政府预决算偏离的治理效应[J]. 地方财政研究, 2022, (3): 13-24.
[14] 吕冰洋, 陈志刚. 政府间收入分成与财政收入预算偏离[J]. 金融研究, 2021, (5): 20-39.
[15] 吕冰洋, 李岩. 中国省市财政预算偏离的规律与成因[J]. 经济与管理评论, 2020, (4): 92-105.
[16] 孟天广, 郑思尧. 国家治理的信息理论: 信息政治学的理论视角[J]. 政治学研究, 2023, (6): 117-130+233-234.
[17] 欧阳洁, 彭鹭, 陆毅. 数字化转型下的人大预算监督与政府支出效率——基于信息不对称视角的分析[J]. 管理世界, 2024, (11): 137-157.
[18] 史晓琴. 我国地方人大预算监督效能研究: 基于内在机理与改革现实的考察[M]. 北京: 中国民主法制出版社, 2024.
[19] 史晓琴, 樊丽明. 我国人大预算监督机制建设与效能提升: 内在机理与案例分析[J]. 山东大学学报 (哲学社会科学版), 2025, (5): 81-92.
[20] 王天恩. 信息及其基本特性的当代开显[J]. 中国社会科学, 2022, (1): 90-113+206.
[21] 王志刚,杨白冰. 财政分权、积极财政政策与预算支出偏离度[J]. 宏观经济研究, 2019, (8): 15-27+38.
[22] 吴健茹, 朱殿骅, 李莹. 健全人大促进审计整改落实配套制度措施[J]. 人大研究, 2018, (1): 37~39.
[23] 肖鹏, 樊蓉. 地方财政透明度对财政预决算偏离度的影响分析[J]. 中央财经大学学报, 2021, (3): 3-14.
[24] 许聪. 宪法视域下的审计监督——基于审计工作报告、审计查出问题整改情况报告的考察[J]. 廉政学研究, 2023, (2): 233-256+292-293.
[25] 晏维龙, 赵军锋, 张淑缘. 推进审计监督融入民主监督全面提升监督治理效能[J]. 中国行政管理, 2023, (2): 145-147.
[26] 杨进, 龚小芸, 化汝婷. 地方人大预算监督法制化的效应研究: 基于省级预算审查监督条例立法的证据[J]. 中国行政管理, 2021, (9): 118-128.
[27] 杨翟婷, 王金秀. 国家审计监督、财政透明度与地方预决算偏离[J]. 现代经济探讨, 2020, (2): 33-40.
[28] 于明涛. 社会主义中国审计制度的创建[M]. 北京:中国审计出版社,1999.
[29] 张琦, 郑瑶. 媒体报道能影响政府决算披露质量吗?[J]. 会计研究, 2018, (1): 39-45.
[30] 赵合云, 周全林. 新《预算法》、晋升激励与预算执行质量——基于预算偏离与预算执行进度的视角[J]. 当代财经, 2022, (4): 28-38.
[31] 郑石桥. 政府审计与人大预算监督的协同: 理论逻辑和实现路径[J]. 会计之友, 2024, (24): 156-161.
[32] 中共中央党史和文献研究院. 十九大以来重要文献选编(中)[M]. 北京:中央文献出版社,2021.
[33] Cengiz D, Dube A, Linder A, et al.The effect of minimum wages on low-wage jobs[J]. The Quarterly Journal of Economics, 2019, 134(3): 1405-1454.
[34] Ríos A M, Guillamón M D, Benito B, et al.The influence of transparency on budget forecast deviations in municipal governments[J]. Journal of Forecasting, 2017, 37(4): 457-474.