我国政府会计改革是否提升了地方专项债务绩效——基于县域数据的DID模型研究

Whether the Government Accounting Reform in China Has Improved the Performance of Local Special Debt——DID Model Research Based on County Data

我国政府会计改革对地方政府债务尤其是专项债务治理发挥着十分重要作用。根据财政部相关要求,2019年1月1日起在全国范围内实施新政府会计准则,本文正是在此制度背景下,结合我国2017—2020年2058个县域的相关数据,通过构建双重差分模型(DID模型),研究政府会计改革对地方政府专项债务绩效的影响。研究发现政府会计改革对于地方政府专项债务绩效具有显著提升作用;为了反映政府会计改革在促进地方政府专项债务绩效提升的地区差异,把全国2058个县域按照东中西地区的归属划分为三组进行研究,结果发现政府会计改革对于东中西三个地区的当地政府专项债务绩效都具有显著提升作用。本文为政府会计改革对地方政府专项债务绩效提升提供了实证证据支撑,并为政府会计改革如何提升地方政府专项债务绩效治理水平提供了有益参考。

China′s government accounting reform plays a very important role in the governance of local government debt,especially special debt.According to the relevant requirements of the Ministry of Finance,the new government accounting Standards will be implemented nationwide from January 1,2019.This paper studies the impact of government accounting reform on the performance of local government special debt by constructing a differential model and combining the relevant data of 2058 counties in China from 2017 to 2020.The results show that the government accounting reform has a significant effect on the performance of local government special debt;In order to reflect the regional differences of government accounting reform in promoting the improvement of local government special debt performance,2058 counties in China were divided into three groups according to the division of Eastern and western regions.The results showed that government accounting reform had a significant effect on the improvement of local government special debt performance in the three regions.This paper provides empirical evidence support for government accounting reform to improve the performance of local government special debt,and provides useful reference for how government accounting reform can improve the performance and governance level of local government special debt.