公务消费预算信息公开、治理机制与支出控制绩效——基于结构方程模型的实证分析

发布时间：2018-03-21 16:03

本文选题：公务消费　切入点：预算信息公开　出处：《东南学术》2017年02期 　论文类型：期刊论文

【摘要】：预算透明度是一个国家实现良好公共治理的重要前提条件,亦是提升财政政策绩效的基础。为控制高额的非理性公务消费,充分满足民众的知情权,国家治理者顺应国际发展趋势,出台了公务消费预算信息公开政策。尽管国内的诸多研究,描述和分析了公务消费预算信息公开数据存在的问题。然而,其治理绩效如何仍未获得学术界应有的重视。本项研究以问卷调查数据为基础,通过构建结构方程模型,检验了预算信息公开与政治责任机制、社会责任机制、管理规则之间的路径关系。研究认为强化预算信息公开过程中的政治责任机制和社会责任机制,对于增强预算透明度治理绩效,具有重要的理论意义和现实价值。
[Abstract]:Budget transparency is an important prerequisite for a country to achieve good public governance, and is also the basis for improving the performance of fiscal policy. In line with the trend of international development, state governers have issued the policy of public information disclosure of official consumption budget. Although many domestic studies have described and analyzed the problems existing in the disclosure of official consumption budget information, however, On the basis of questionnaire survey data, this study tests the mechanism of budget information disclosure, political responsibility and social responsibility by constructing a structural equation model. It is considered that strengthening the mechanism of political responsibility and social responsibility in the process of budget information disclosure is of great theoretical and practical value to enhance the performance of budget transparency governance.
【作者单位】：厦门大学公共管理系;
【分类号】：D63-31

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