摘要
基于共生理论与财政治理耦合分析,在搭建三维“共生单元-共生环境-共生模式”框架基础上,构建地方财政共生治理能力评价指标体系,剖析、阐释与归纳地方财政共生治理增值的实现机制,并结合2018—2022年全国28个地级及以上城市的预决算数据与审计发现问题整改数据,采用面板熵权topsis法对样本地区财政治理能力进行测度。测度结果表明:空间层面上,各城市地方财政共生治理水平一定程度上呈现出与地区生产总值正相关的趋势,以及东部地区高、中西部地区低的非均衡空间分布特点;时间层面上,随着时间的推移呈现先下降后上升的趋势,地区间差异呈现先上升后下降的趋势;治理主体上,人大与审计机关的治理效能与地区财政收支规模、经济发展水平等不相关。
Based on the coupling analysis of symbiosis theory and fiscal governance,this study constructed a three-dimensional framework comprising“symbiotic units,symbiotic environment,and symbiotic models”,upon which it established an evaluation index system for local fiscal symbiotic governance capacity.The research further analyzed,elucidated,and summarized the mechanisms for value-added realization in local fiscal symbiotic governance.Then the paper incorporated budget and final account data from 28 cities at the prefectural level and above across the country between 2018 and 2022,along with the data on the correction of issues found during the audit,and employed a panel entropy weight topsis method to measure the fiscal governance capacities of the sampled regions.The measurement results indicated that:spatially,the level of local fiscal symbiotic governance in various cities tended to correlate positively with regional GDP to some extent,exhibiting an uneven distribution characteristic with higher levels in eastern regions and lower in central and western regions.Temporally,there was a trend of initially declining then rising over time,while inter-regional disparities first increased and then decreased.In terms of governance entities,the effectiveness of governance by the People’s Congress and audit authorities showed no correlation with the scale of local fiscal revenue and expenditure or the level of economic development.
作者
欧阳华生
王玉婷
OUYANG Hua-sheng;WANG Yu-ting(School of Economics,Nanjing Audit University,Nanjing 211815,China)
出处
《统计学报》
2024年第3期48-59,共12页
Journal of Statistics
基金
国家社会科学基金项目(20BJY213)
江苏省研究生科研创新计划项目(KYCX23_2304)。
关键词
财政治理
共生理论
增值机制
人大预算监督
财政审计
fiscal governance
symbiosis theory
value-added mechanism
budget supervision of the People’s Congress
fiscal audit
