财政透明度对地方政府财政支农偏好的影响效果分析

Analysis on the Effect of Fiscal Transparency on Local Government's Preference for Financial Support for Agriculture

文章基于省际面板数据,构建跨省面板数据模型实证研究财政透明度对地方政府财政支农偏好的影响效果,并对实证结果进行了稳定性检验与地区异质性分析。研究发现:财政透明度在5%的显著性水平上对地方财政支农偏好具有显著正向影响,且该正向影响通过了差分GMM与系统GMM以及偏差修正的LSDV估计法的稳定性检验,说明财政透明度有利于强化地方政府的财政支农偏好;通过地区异质性分析发现,财政透明度对地方财政支农偏好的影响表现出明显的地区异质性,东部地区与西部地区的财政透明度均对财政支农偏好具有不显著的负向影响,而中部地区的财政透明度在1%的显著性水平上对财政支农偏好具有显著正向影响。据此,文章有针对性地提出了提升财政透明度及强化财政支农选择偏好的政策建议,以期加快新时代农村经济发展步伐。

Based on the provincial panel data,the authors construct a cross-provincial panel data model to empirically estimate the influential effect of fiscal transparency on local government's financial preference for supporting agriculture,and analysis the stability and regional heterogeneity of the empirical results.The study finds that the fiscal transparency has a significant positive impact on the local financial preference for supporting agriculture at 5%significance,and the positive influence passes the stability test of Difference GMM,System GMM and the LSDV estimation method for the deviation correction,which indicates that fiscal transparency is conducive to strengthening local governments'financial preference for supporting agriculture.At the same time,through the regional heterogeneity analysis,it finds that the impact of fiscal transparency on the local financial preference for supporting agriculture is regionally heterogeneous.The fiscal transparency in both the eastern and western regions have an insignificant negative impact on the financial preference for supporting agriculture,and the fiscal transparency in the central region has a significant positive impact on the financial preference for supporting agriculture at 1%significance level.Accordingly,the authors specifically put forward the policy suggestions of enhancing fiscal cchoicepreference for supporting agriculture by improving fiscal transparency,in order to accelerate the pace of rural economic development in the new era.