财政透明度、财政支出分权与财政支出结构——基于省级面板数据的实证研究

发布时间：2018-02-21 09:56

本文关键词： 财政透明度财政分权财政支出结构实证研究　出处：《财会月刊》2015年23期 　论文类型：期刊论文

【摘要】：本文利用2007~2012年我国31个省份的面板数据,实证分析了财政透明度、财政支出分权及其交互项对财政支出结构的影响。研究结果表明:财政透明度对行政管理支出比重有负向影响,对教科文卫支出比重和社会保障支出比重有正向影响,但仅对社会保障支出比重影响显著;财政支出分权对三类财政支出比重均有显著的负向影响,并且比财政透明度具有更强的解释力;财政透明度、财政支出分权两者的交互项对行政管理支出比重和教科文卫支出比重均有显著影响,但对社会保障支出比重的影响不显著。而夏普利值分解结果表明,财政透明度对行政管理支出比重和教科文卫支出比重的相对贡献度较小,但有逐渐上升的趋势。
[Abstract]:Based on the panel data of 31 provinces from 2007 to 2012, this paper empirically analyzes the fiscal transparency. The research results show that fiscal transparency has a negative effect on the proportion of administrative expenditure, and has a positive effect on the proportion of education, science, culture and health expenditure and social security expenditure. But it only has a significant effect on the proportion of social security expenditure; the decentralization of fiscal expenditure has a significant negative impact on the proportion of three types of fiscal expenditure, and has a stronger explanatory power than fiscal transparency. The interaction of fiscal expenditure decentralization has significant influence on the proportion of administrative expenditure and the proportion of education, science, culture and health expenditure, but not on the proportion of social security expenditure. The relative contribution of financial transparency to the proportion of administrative expenditure and the proportion of education, science, culture and health expenditure is relatively small, but it has a trend of increasing gradually.
【作者单位】：西南民族大学经济学院;
【基金】：中央高校基本科研业务费专业资金资助项目“财政透明度影响因素探究”(项目编号:2014ZYXS18)
【分类号】：F812.45

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