国家会计信息质量与世界银行贷款分配的相关性研究——基于45个国家面板数据的实证检验

Research on the Correlation between the Quality of National Accounting Information and the Allocation of World Bank Commitments——An Empirical Analysis based on Panel Data of 45 Countries

基于2008-2017年世界银行45个成员国的贷款数据,运用面板数据模型,对国家会计信息质量与世界银行贷款分配的相关性进行实证检验。结果表明,世界银行贷款分配与成员国的国家会计信息质量呈正相关关系。进一步研究发现,世界银行贷款在分配时会受到与美国政治关系的影响;在腐败程度相对较高的国家,会计信息质量与世界银行贷款分配的正相关性更加显著。最后,根据实证结论对我国世界银行贷款提出了相关政策建议。

Based on World Bank' s 45 member countries' commitments data from 2008 to 2017 , this paper employs panel model to estimate the correlation between the quality of national accounting information and the allocation of World Bank commitments. Results indicate that the allocation of commitments has positive correlation with accounting information quality within the recipient countries. Furthermore, evidence reveals that the commitment allocation will be affected by the political relationship between United States and the recipient countries, and it seems that this positive correlation is much more significant when higher level of corruption is involved. Finally, policy recommendations are given to China's World Bank Commitments based on the empirical results.