财政透明能改进政府绩效吗?——对B乡“裸账”案例的分析

Does Fiscal Transparency Improve Government Performance? A Case Study on B Town

财政透明是否能改进政府绩效?在目前经验研究并不多见的背景下,本研究以B乡"裸账"案例为分析对象,采用过程追踪方法探讨财政透明与政府绩效之间的影响关系。研究发现,在当前县乡体制背景下,财政透明能够在一定程度通过强化问责和改善印象管理,进而改进政府的政治绩效、经济绩效和社会绩效,然而透明与绩效之间存在复杂的影响关系和中间机制,仍有待在更长时间范围内进行检验。

Does fiscal transparency improve government performance？ This paper explores the relationship between fiscal transparency and government performance by a case study via process tracing approach on B town. The findings indicate that there is the complicated causal mechanism within the relationship and the positive effects of fiscal transparency should be examined in a long pe- riod, albeit political performance, economic performance and social performance would be improved through the enhancement of accountability and impression management according to fiscal transparency.