摘要
以我国30个省份2000~2018年的数据为研究样本,以地方政府实施预算绩效管理改革为准自然实验,建立双重差分模型,从行政成本的规模、结构以及效益三个方面实证研究预算绩效管理改革对地方政府行政成本的影响。结果表明:预算绩效管理改革可有效降低政府行政成本规模,提高政府行政成本效益,优化政府行政成本结构。进一步研究发现,财政透明度在预算绩效管理改革对行政成本规模和效益的影响中发挥了中介效应,地区的经济发展质量、市场化程度和政府效率则在预算绩效管理改革政策与政府行政成本的关系中发挥了调节作用。
Using the data of 30 provinces from 2000 to 2018 as the research sample, the local government’s implementation of budget performance management reform as a quasi-natural experiment, a double difference model is established. Then, this paper empirically studies the impact of budget performance management reform on the administrative cost of local government from the three aspects of administrative cost, structure and benefit. The results show that the budget performance management reform can effectively reduce the scale of government administrative costs, improve the efficiency of government administrative costs, and optimize the structure of government administrative costs. Further research finds that fiscal transparency plays an intermediary effect in the impact of budget performance management reform on the scale and efficiency of administrative costs. The quality of regional economic development, the degree of marketization, and government efficiency play a moderating role in the relationship between budget performance management reform policies and government administrative costs.
作者
张曾莲
王莹
ZHANG Zeng-lian;WANG Ying(School of Economics and Management,University of Science and Technology Beijing,Beijing 100083,China)
出处
《经济体制改革》
CSSCI
北大核心
2021年第2期139-145,共7页
Reform of Economic System
基金
教育部哲学社会科学研究后期资助项目“政府行政成本优化研究”(19JHQ097)
中央高校基本科研业务费专项资金资助项目“地方政府真伪隐性债务风险的识别、评估与控制研究”(FRF-MP-20-13)。
关键词
预算绩效管理改革
政府行政成本
财政透明度
DID
budget performance management reform
government administrative cost
fiscal transparency
DID
