我国省级地方政府预算细化与腐败的关联性研究

Correlations between Provincial Government Budget Refinement and Corruption in China

预算细化会改变现有预算参与方的利益,减少地方政府的寻租腐败空间,从源头上预防腐败。基于我国31个省级地方政府的面板数据,可对预算细化的反腐败效应进行实证检验。研究结果表明:财政透明度与腐败呈显著的正相关;非税收入占财政收入比例的回归系数值为负数且不显著;财政分权与腐败也呈负相关且不显著;公务员工资水平与腐败呈显著的正相关。由此可见,为了提升预算反腐的有效性,应落实全口径预算,将政府的所有收支纳入预算,规范化管理非税收入;并完善财政分权体制,赋予地方政府实质性的财权和事权;同时要健全与完善追究机制、晋升考核机制等相关制度。

The refinement of the budget will change the interests of the existing budgetary participants, which can reduce the space for local government to rent corruption and then prevent corruption from the source. Based on the panel data of 31 provincial-level governments in China,the anti-corruption effect of budget refinement is em- pirically tested. The results show that there is a significant positive correlation between fiscal transparency and corruption;the regression coefficient of non tax revenue to fiscal revenue is negative and not significant;financial decentralization and corruption are also negative and insignificant;the wage level of civil servants is significantly positively related to corruption. Therefore, in order to enhance the effectiveness of budget anti-corruption, we should implement the full caliber budget, incorporate all revenues and expenditures of the government into the budget, standardize the management of non tax revenue;improve the fiscal decentralization system, endow local governments with substantive financial rights and responsibilities;improve and perfect the relevant mechanisms such as investigation mechanism, promotion assessment mechanism.