预算绩效管理改革对地方政府支出效率的影响研究
王春 1王秀芝1
作者信息
摘要
自2004年地区预算绩效管理改革启动以来,全国31个省(自治区及直辖市)推进改革并取得成效.本文将地方预算绩效管理改革实践视为一项准自然实验,重点考察2010-2021年间地方预算绩效管理改革实施前后,地方政府财政支出的技术效率和配置效率变化.使用2010-2021年间236个地级市非平衡面板数据,采用多期双重差分模型实证检验预算绩效管理改革是否有效改善地方政府支出行为.研究发现,预算绩效管理改革的实施对于地方财政支出的技术效率和配置效率均具有促进作用,且主要通过优化财政支出结构路径实现.
Abstract
Since the launch of the regional budget performance management reform in 2004,31 provinces(autonomous regions and municipalities directly under the central government)across the country have promoted the reform and achieved results.In this article,the practice of local budget performance management reform is regarded as a quasi-natural experiment,focusing on the changes in the technical and allocative efficiency of local governments'fiscal expenditures before and after the implementation of the local budget performance management reform during the period of 2010-2021.Using unbalanced panel data of 236 prefecture-level cities during 2010-2021,the staggered DID model is used to empirically test whether the budget performance management reform is effective in im-proving the behavior of local government expendi-tures.It is found that the implementation of the budget performance management reform has a pro-motional effect on the technical and allocative effi-ciencies of local fiscal expenditures,which is mainly achieved through the optimization of the fiscal expenditure structure.
关键词
预算绩效/支出结构/政府支出效率Key words
Budget performance/Expenditure structure/Efficiency of government expenditure引用本文复制引用
出版年
2024
NETL
NSTL
万方数据