基于省级面板数据的政府财政透明度影响因素实证研究

An Empirical Study on Factors Influencing Government Fiscal Transparency based on Provincial Panel Data

根据2007-2012年中国31个省份的面板数据,本文实证分析了经济环境和社会环境变量对我国财政透明度的影响。研究发现:在经济环境变量中,经济增长对财政透明度有显著的正向影响,而财政支出分权、财政自给率和非税收入比重均对财政透明度有显著的负向影响;在社会环境变量中,城乡收入差距和失业率对财政透明度有显著的抑制作用,而城镇化水平和网络普及率对地方政府财政透明度的提升有显著的促进作用。

By using panel data of 31 provinces from the year 2007 to 2012 in China,this paper empirically studied the effect of economic environment and social environment variables on fiscal transparency. Research results showed in the economic environment variables,economic growth had significant positive influence on the fiscal transparency,while fiscal decentralization,fiscal self- sufficiency and non- tax revenue proportion had a significant negative effect on fiscal transparency; in the social environment variables,the income gap between urban and rural areas and the unemployment rate had significant inhibitory effect on the fiscal transparency,while the urbanization level and Internet penetration significantly promoted fiscal transparency of local government.