财政透明度中的资源诅咒-基于四川省县级财政自主性的经验证据

The Resource Curse on Fiscal Transparency:Evidence from County Local Fiscal Autonomy in Sichuan Province

本文研究了财政自主性与财政透明度的经验关系及其反映出的地方政府行为逻辑。我们发现,更多的自有财源和更强的财政自主性并没有为财政透明度提升创造有利条件,反而表现为政府财务公开的一大阻碍。我们将此现象解释为财政透明度中的资源诅咒,并认为现有的财政体制和问责机制是其主要成因。要破除财政自主性对于财政透明度的诅咒效应,有待于通过收入分权培养形成与地方支出责任相适应的财政自给能力,同时完善社会公众自下而上推动财政透明的参与和监督机制。

This paper examines the empirical relationship between fiscal autonomy and fiscal transparency, based on which the logic of local government behavior is unveiled. We find that a higher percentage of self-funded revenues and greater fiscal autonomy do not lead to enhanced fiscal transparency; they instead hinder the general public＇s accessibility to government financial statements. We interpret this phenomenon as the resource curse on fiscal transparency, which is rooted in the current fiscal system and accountability framework. To break the curse of fiscal autonomy on fiscal transparency, self-funded revenues need to be secured to match local spending responsibilities and civic participation ought to be promoted to achieve bottom-up transparency.