Impact of Fiscal Transparency and Deviation of Budget and Final Accounting Expenditure by Fiscal Budget and Final Data from 268 Prefecture-level Cities
Using the budget and final accounting data from public budget at the municipal level in China from 2013 to 2021,it analyzed the impact of fiscal transparency on deviations in budgeted and actual ex-penditures in this paper from the perspective of budget expenditures.It found that the improvement of lo-cal government fiscal transparency has a significant inhibitory effect on the deviation of budget and final expenditures.Through robustness testing,the conclusion was supported,and fiscal transparency has re-gional heterogeneity on the deviation of budget and final expenditures.The inhibitory effect is more signifi-cant in areas with low fiscal transparency,developed economies,low fiscal self-sufficiency,and low gov-ernment expenditure scale.The results of mechanism testing indicated that the improvement of local gov-ernment fiscal transparency can suppress the deviation of budget and final expenditure by improving gov-ernment fiscal self-sufficiency and controlling government expenditure scale.
deviation of budget and final accounting expendituresfiscal transparencygovernment ex-penditure scalefiscal self-sufficiencytransfer payment
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万方数据
