财经问题研究

作为我国财政预算制度改革的一个重要内容,提高财政透明度缓解了信息不对称程度,使公众在获得相关信息的基础上,能够强化对政府行为的监督,这必然会影响地方政府民生性财政支出。基于2013—2017年我国289个地级市的面板数据,选取地方政府的教育支出、医疗保障和就业支出、医疗卫生和计划生育支出作为地方政府民生性财政支出的代理变量,本文对财政透明度和公众监督对地方政府民生性财政支出的影响进行实证分析。研究结果显示,财政透明度和公众监督与地方政府民生性财政支出显著正相关。因此,以公开透明为导向的财政制度改革,对于改善我国民生问题具有正向推动作用,能够实现财政作为国家治理基础和重要支柱的作用。

As an important part of China's financial budget system reform, improving financial transparency alleviates the degree of information asymmetry, enables the public to strengthen the supervision of government behavior because of obtaining relevant information, which will affect people's livelihood fiscal expenditure of local government. Based on the panel data of 289 prefecture-level cities from 2013 to 2017 in China, by selecting expenditure on education, on health care and employment,on health care and family planning as proxy variables of people's livelihood fiscal expenditure of local government, this paper empirically investigates the effect of fiscal transparency and the public supervision on people's livelihood fiscal expenditure. The results show that there is a significant positive correlation between fiscal transparency, public supervision and people's livelihood fiscal expenditure.The financial system reform oriented by openness and transparency plays a positive role in improving people's livelihood fiscal and can realize the role of finance as the foundation and important pillar of national governance.