财政透明度进程中的公众态度与行为研究

发布时间：2018-06-06 23:09

本文选题：财政透明度 + 公众态度　；参考：《经济评论》2015年04期

【摘要】：公众态度和行为是影响政府财政透明度的重要因素,甚至是推动财政透明度进程的根本动力。研究现阶段公众对财政透明度的认识和行为,对推动提升我国财政透明度的社会驱动力有着重要的意义。本文假设6个与公众财政透明度意愿相关的影响因子,通过2个中介变量分别间接地反映公众的财政透明度意愿,采用调查问卷的方法搜集数据,并运用结构方程模型来验证假设。研究表明:社会身份、公众政治态度、参与环境和政府政策导向对公众财政透明度意愿有较强的影响;而公众参与能力和政府公信力对公众的影响较小。针对研究结论,可从培养公众公共精神、改善公众参与环境、加强政府政策引导、促进农村城镇化建设等方面入手,逐步提高我国公众的财政透明度意愿,推动我国财政透明度水平进一步提高。
[Abstract]:Public attitude and behavior are important factors that affect the transparency of government finance, and even the fundamental motive force to promote the process of fiscal transparency. It is of great significance to study the public's understanding and behavior of fiscal transparency in order to promote the social driving force of fiscal transparency in China. This paper assumes six influencing factors related to the willingness of public financial transparency, and indirectly reflects the willingness of public financial transparency through two intermediary variables, and collects data by questionnaire. The structural equation model is used to verify the hypothesis. The research shows that: social identity, public political attitude, participation environment and government policy orientation have strong influence on public financial transparency willingness, while public participation ability and government credibility have little influence on the public. In view of the conclusion of the research, we can gradually improve the public's willingness of financial transparency by cultivating the public spirit, improving the environment of public participation, strengthening the guidance of government policies, and promoting the construction of urbanization in rural areas. We will further improve the level of financial transparency in our country.
【作者单位】：山东财经大学财政税务学院;山东财经大学政府绩效评价研究中心;
【基金】：国家社会科学基金青年项目“我国基层政府财政透明度实现的路径与策略研究”(项目编号:12CGL024) 山东省自然科学基金“回收处理基金制度下电器电子产品闭环供应链的权力结构与效率研究”(项目编号:ZR2014JL046)的资助
【分类号】：F812;D621.5

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