新《预算法》实施对地方财政透明度的影响——基于我国省级面板数据的分析

The Impact of the Implementation of the New Budget Law on the Transparency of Local Finance:An Analysis Based on China’s Provincial Panel Data

财政透明是国家治理体系和治理能力现代化的重要标志。作为"自上而下"的制度变迁,我国自2015年开始实施的新《预算法》对地方财政透明度的影响究竟如何,是值得研究的重大课题。利用2012—2017年我国大陆31个省级地方政府的面板数据,研究新《预算法》实施对地方财政透明度的影响。研究发现:新《预算法》的实施有效提高了地方财政透明度;相对于在沿海省份,新《预算法》在内陆省份的实施更能显著提高地方财政透明度;在提高地方财政透明度的过程中,"自上而下"的新《预算法》实施与"自下而上"的社会公众诉求并未产生协同效应。为此,应当按照国家治理体系和治理能力现代化的要求,尽快修订出台新《预算法实施条例》,健全财政信息公开的法律体系,继续做好财政信息主动公开工作,完善财政信息公开的社会公众参与机制。

Financial transparency is an important symbol of the modernization of national governance system and governance capacity.How does the new Budget Law,which has been implemented since 2015 as a top-down system reform,affect the transparency of local finance is a major issue worthy of study.By making use of the panel data of 31 provinces in China from 2012 to 2017,this paper studies the impact of the implementation of the new Budget Law on local fiscal transparency.The findings show that the implementation of the new Budget Law has effectively improved the local fiscal transparency.Compared with coastal provinces,the implementation of the new Budget Law in inland provinces can improve local fiscal transparency more significantly.During the process of improving the local fiscal transparency,the implementation of the new Budget Law from the top to the bottom and the social and public demand from the bottom to the top have not produced any synergistic effect.Therefore,the new regulations for the implementation of the budget law should be revised and promulgated as soon as possible,the legal system for the disclosure of fiscal information should be improved,and the government should continue to strengthen the active disclosure of financial information and improve the mechanism of public participation in the disclosure of financial information continuously in accordance with the requirements of the modernization of the national governance system and governance capacity.