摘要
预算是政府调控经济、分配财政资金的重要载体,预决算执行偏差在一定程度上会影响政府治理能力及公众对政府的信任度。将财政预决算偏离度控制在合理范围内对于建立全面规范透明、标准科学、约束有力的现代预算制度,充分发挥财政在国家治理中的基础和重要支柱功能,发挥着至关重要的作用。笔者从财政透明度入手,在理论分析基础上,运用2009—2016年省级面板数据通过两步GMM估计实证分析研究了财政透明度与预决算偏离度的影响,并得到了如下结论:(1)财政透明度与地方预决算收入偏离度存在显著负向关系。财政透明度每提高1个单位,地方预决算收入偏离度会降低19.14%。(2)财政透明度与地方预决算支出偏离度存在显著的正向关系。财政透明度每提高1个单位,地方预决算支出偏离度会增加36.1%。针对上述结论,本文提出:加强预算收支调整管理、建立和完善预算执行监督体系、提升预算编制科学性、进一步强化“预算即法”的理念在实践中的落实。
The budget is one of the important means for the state to regulate the economy and allocate fiscal funds.To some extent,the deviation degree of budget and final accounts will affect the government's governance capacity and the public's trust in the government.Controlling the deviation of fiscal budget and final accounts within a reasonable range plays an important role in improving the government's budget management,deepening the reform of the budget system,establishing a comprehensive,standardized,scientific and powerful modern budget system and giving full play to the role of finance in regulating the national economy.Starting from the perspective of financial transparency,this paper uses the provincial panel data of 20092016 to analyze the impact of financial transparency and deviation degree of budget and final accounts through two-step GMM estimation,and obtains the following conclusions:(1)There is a significant negative relationship between fiscal transparency and the degree of deviation from local budget and final accounts.Increasing the fiscal transparency by one unit will reduce the deviation of local budget and final income by 19.14%.(2)There is a significant positive relationship between fiscal transparency and the deviation of local budget and final expenditure.If the fiscal transparency is increased by one unit,the deviation of local budget and final expenditure will increase by 36.1%.Finally,in view of the above conclusions,this paper gives the relevant policy recommendations.
作者
肖鹏
樊蓉
XIAO Peng;FAN Rong(不详)
出处
《中央财经大学学报》
CSSCI
北大核心
2021年第3期3-14,共12页
Journal of Central University of Finance & Economics
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(项目编号:19ZDA070)
中国财政发展协同创新中心项目“现代国库制度框架下的收支控制理念与运行机制”。
