Local Fiscal Governance Capacity:Symbiotic Governance Mechanism and Model Measurement
Based on the coupling analysis of symbiosis theory and fiscal governance,this study constructed a three-dimensional framework comprising"symbiotic units,symbiotic environment,and symbiotic models",upon which it established an evaluation index system for local fiscal symbiotic governance capacity.The research further analyzed,elucidated,and summarized the mechanisms for value-added realization in local fiscal symbiotic governance.Then the paper incorporated budget and final account data from 28 cities at the prefectural level and above across the country between 2018 and 2022,along with the data on the correction of issues found during the audit,and employed a panel entropy weight topsis method to measure the fiscal governance capacities of the sampled regions.The measurement results indicated that:spatially,the level of local fiscal symbiotic governance in various cities tended to correlate positively with regional GDP to some extent,exhibiting an uneven distribution characteristic with higher levels in eastern regions and lower in central and western regions.Temporally,there was a trend of initially declining then rising over time,while inter-regional disparities first increased and then decreased.In terms of governance entities,the effectiveness of governance by the People's Congress and audit authorities showed no correlation with the scale of local fiscal revenue and expenditure or the level of economic development.
fiscal governancesymbiosis theoryvalue-added mechanismbudget supervision of the People's Congressfiscal audit
万方数据
维普
