摘要
财政政策提质增效是实现经济高质量发展的根本保证,而在经济形势趋紧的背景下,改进地方财政支出效率是积极财政政策提质增效的关键举措.基于省级面板数据的实证分析结果表明,数字化显著提升了地方财政支出效率,并且这种促进作用主要源于透明度效应、协同效应和飞轮效应,具体表现为推进财政透明、约束金融分权和提高政府治理能力三条路径.因此,必须推动财政资金公开透明,协同金融助力新基建,持续建设数字政府,全面提升地方财政支出效率,从而充分发挥数字化对财政政策提质增效的赋能功效.
Abstract
Under the tightening economic situation,improving the efficiency of local fiscal expenditure is a critical measure to improve the efficiency and effectiveness of active fiscal policy.The empirical analysis results based on provincial panel data show that digitization significantly improves the efficiency of local fiscal expenditure,and this promoting effect is mainly due to the transparency effect,synergy effect,and flywheel effect.It is em-bodied in promoting fiscal transparency,restricting financial decentralization,and improving government gov-ernance capacity.Therefore,it is necessary to promote the openness and transparency of fiscal funds,cooper-ate with finance to help new infrastructure,continue to build a digital government,and comprehensively im-prove the efficiency of local fiscal expenditure to give full play to the empowering effect of digitalization on en-hancing the efficiency and effectiveness of fiscal policy.
基金项目
江苏省社会科学基金重点项目(22GLA005)
南京审计大学"一带一路"国家审计研究院一般项目(2022)
南京审计大学"两会"专项(2023)
万方数据