提升我国县级财政透明度的路径研究

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3.0 赵德峰 2024-11-19 4 4 2.37MB 74 页 15积分
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摘 要
随着财政收入的不断增加，财政资金的去向进一步引人关注，财政透明度则
成为普遍关注的焦点。我国已开始实行省管县财政体制改革，提高我国财政透明
度的基础和重点在县级政府财政信息的公开方面，因此研究县级财政透明度已刻
不容缓。本文依次运用博弈模型、广义最小二乘法和案例分析对我国县级财政透
明度的现状进行深入剖析，探索进一步公开县级财政信息的切实有效的途径。
本文依据“提出问题—分析问题—解决问题”的步骤进行研究，在介绍背景
和理论分析的基础上，首先结合我国县级财政透明度现状和政府推进财政透明做
出的努力，揭示当前制约我国县级财政透明度提升的因素，并结合博弈机制对县
级财政透明度的利益相关方进行分析。其次，选取我国 196 个县级市的信息公开
指数指标作为研究对象进行实证分析，在分析影响我国县级财政透明度各因素的
基础上，进一步分析核心因素和关键因素。再次，针对我国县级财政透明度普遍
低下的问题选取浙江省温岭市作为案例，具体分析其财政信息公开情况和影响温
岭市财政透明度的因素，为进一步提升我国县级财政透明度提供有效借鉴与路径。
最后对全文进行总结归纳，在总结研究结论的基础上初步设计我国县级财政透明
度提升的结构性调整方案，并展望未来可能的研究方向。
研究结论显示，影响我国县级政府财政透明度的关键主体为县级政府，重要
影响指标为人均可支配收入、政府办事效率、省级信息公开指数和大专以上人口
比重。据此建议从提高县级政府的服务能力、加强中央和省级政府的引导职能、
发挥社会公众的监督作用来提升财政透明度，重点应放在提高县级政府的服务能
力方面，具体措施有完善县级政府的办事制度、加强财政信息的披露机制和提高
县级财政数据的质量。另外可以通过完善法律体系、加强监督力度和健全监督组
织机构来发挥省级和中央政府的引导职能，通过保障社会公众的知情权、鼓励公
众参与预算和发挥新闻媒体的监督作用来发挥社会公众的监督作用。本文较早对
中国县级政府信息公开的影响因素进行了实证研究，弥补了该领域文献的不足，
也为提高县级财政透明度提供启示。由于获得数据较为困难，本文数据来源具有
一定的主观性，如政府办事能力和公众满意度等指标，因此实证结果也存在一定
的主观性。今后研究可从乡村政府层面入手，深入实地进行调研，对乡村财政透
明度的基本情况和运行情况进行研究。
关键词：县（市） 财政透明度 监督机制
ABSTRACT
With the continuing increase of fiscal revenue, the whereabouts of fiscal funds
attract to further attention. Fiscal transparency has become the focus of widespread
attention. China has begun to implement the reform of province tube county financial
system and the basis and key to improve fiscal transparency in China in the future will
be in the county government financial information disclosure, so the fiscal transparency
at the county level is imperative. In this paper, it is used to further analyze the status of
fiscal transparency at the county level by using game model, generalized least squares
method and case analysis of researches in our country in order. It is to explore further
concrete and effective way of public financial information at the county level.
According to "asking questions - analysis problem - problem solving" steps for
research, the paper introduces the background on the basis of theoretical analysis. First
of all, together with the present situation of county-level fiscal transparency in China
and the government promoting the efforts of fiscal transparency, the paper reveals the
current restriction factors of fiscal transparency at the county level in our country, and
combines the game mechanism of fiscal transparency of stakeholder analysis at the
county level. Secondly, selecting 196 county-level cities in our country's information
disclosure index as the research object of empirical analysis, it is based on the analysis
of factors influencing the county-level fiscal transparency in China. On the basis of
further analysis we find the core and key factors. Again, aiming at the problem of fiscal
transparency at the county level is generally low; we select a representative of the
county-level city, Wenling City, Zhejiang Province as an example and hold detailed
analysis of the financial information disclosure and the influencing factors of fiscal
transparency in Wenling City. In order to further improve China's fiscal transparency at
the county level, the paper provides effective reference path. Finally, this paper
summarizes the full contexts; on the basis of summarizing the research conclusion
county-level fiscal transparency in China promote the structural adjustment of
preliminary design scheme; we have the analysis of the limitations of existing in the
research, and look forward to the future possible research direction.
Study conclusion shows that the key subject which affects the county-level
government fiscal transparency in China is county government, information revealer
itself. Some important indicators consist of personal capita disposable income, the
government efficiency index, information disclosure index at the provincial level and
above college population ratio. Accordingly Suggestions have been made from raising
the service capacity of county government, strengthening the function of the central and
provincial government guidance, to playing the role of public supervision in order to
improve fiscal transparency. The government should also focus on improving the
service ability. There are some specific measures, such as, improving the administrative
system of county government finance information disclosure mechanism, strengthening
and improving the quality of financial data at the county level. The government can also
improve the legal system, strengthen the supervision and perfect the organization to
play guidance function of the central government and the provincial level government.
We can encourage the public to participate in the budget through by safeguarding social
public right to know, and make good use of the news media’s supervision. Earlier in this
paper, the influencing factors of Chinese county government information publicity have
carried on the empirical study, make up for the deficiency of the literature in this field,
and also provide enlightenment in order to improve fiscal transparency at the county
level. Data is much more difficult to achieve, thus in this paper, the data source has
certain subjectivity, such as the government ability and the public satisfaction index;
therefore the empirical results may also have certain subjectivity.
Key words: County, Fiscal Transparency, Supervisory Mechanism
目 录
中文摘要
ABSTRACT
第一章 绪 论 .................................................................................................................. 1
1.1 研究背景及意义 ............................................................................................... 1
1.1.1 研究背景 ................................................................................................ 1
1.1.2 研究意义 ................................................................................................ 2
1.2 文献综述 ........................................................................................................... 2
1.2.1 国外研究述评 ........................................................................................ 3
1.2.2 国内研究述评 ........................................................................................ 5
1.3 研究内容与研究方法 ....................................................................................... 7
1.3.1 研究内容 ................................................................................................ 7
1.3.2 研究方法 ................................................................................................ 9
1.3.3 可能的创新之处 .................................................................................... 9
第二章 理 论 基 础 .................................................................................................... 10
2.1 概念界定 ......................................................................................................... 10
2.1.1 财政透明度的基本含义 ...................................................................... 10
2.1.2 WTO 的透明度原则 ............................................................................. 10
2.1.3 IMF 的透明度守则 ............................................................................... 11
2.2 财政透明度的理论依据 ................................................................................. 12
2.2.1 公共财政理论 ...................................................................................... 12
2.2.2 委托代理理论 ...................................................................................... 13
2.2.3 信息博弈理论 ...................................................................................... 14
2.3 本章小结 ......................................................................................................... 14
第三章 我国县级财政透明度发展进程中的问题分析 .............................................. 15
3.1 我国改善县级财政透明度的政策演进 ......................................................... 15
3.1.1 《政府信息公开条例》的实施 .......................................................... 15
3.1.2 政府财政预算改革的开展 .................................................................. 15
3.1.3 省管县财政体制改革的实行 .............................................................. 16
3.2 我国推进县级财政透明度面临的挑战 ......................................................... 16
3.2.1 县级政府公开财政信息的主动性弱 .................................................. 16
3.2.2 县级财政信息的公开程度较低 .......................................................... 17
3.2.3 县级财政透明度的监督力度弱 .......................................................... 18
3.3 影响我国县级财政透明度的博弈机制分析 ................................................. 18
3.3.1 县级财政透明度的利益相关方分析 .................................................. 19
3.3.2 各利益相关方的策略选择 .................................................................. 20
3.3.3 非合作博弈模型的构建 ...................................................................... 22
3.3.4 博弈均衡结果分析 .............................................................................. 25
3.4 本章小结 ......................................................................................................... 26
第四章 影响县级财政透明度的因素分析 .................................................................. 27
4.1 变量选取 ......................................................................................................... 27
4.1.1 本级政府特征指标 .............................................................................. 27
4.1.2 上级政府约束程度指标 ...................................................................... 27
4.1.3 社会公众监督力度指标 ...................................................................... 28
4.2 模型构建 ......................................................................................................... 28
4.2.1 样本与数据来源 .................................................................................. 28
4.2.2 变量描述性统计 .................................................................................. 29
4.2.3 指标相关性分析 .................................................................................. 31
4.2.4 结果分析 .............................................................................................. 34
4.3 估计结果说明与解释 ..................................................................................... 37
4.3.1 本级政府的办事效率影响较强 .......................................................... 37
4.3.2 上级政府的激励效应显著 .................................................................. 38
4.3.3 社会公众的监督作用明显 .................................................................. 38
4.4 本章小结 ......................................................................................................... 38
第五章 探讨县级财政透明度的提升路径-以温岭市为例 ......................................... 39
5.1 温岭市财政透明度改革历程与现状分析 ..................................................... 39
5.1.1 温岭市财政透明度改革历程 .............................................................. 39
5.1.2 温岭市财政信息公开状况良好 .......................................................... 41
5.1.3 温岭市财政透明度存在的问题 .......................................................... 42
5.2 影响温岭市财政透明度的因素分析 ............................................................. 43
5.2.1 温岭市政府的执法效率较高 .............................................................. 43
5.2.2 上级政府的监督约束严格 .................................................................. 44
5.2.3 社会公众的监督效力较强 .................................................................. 45
5.3 温岭市提高财政透明度的路径选择 ............................................................. 46
5.3.1 短期内拓宽民主参与预算的途径 ...................................................... 46
5.3.2 中期增强预算恳谈制度性保障 .......................................................... 46
5.3.3 长期完善财政监督约束机制 .............................................................. 47
5.4 本章小结 ......................................................................................................... 47
第六章 提升我国县级财政透明度的路径选择 .......................................................... 48
6.1 短期内着重提高政府执政能力 ..................................................................... 48
6.1.1 加强财政信息的披露机制 .................................................................. 48
6.1.2 提高县级财政数据的质量 .................................................................. 49
6.1.3 鼓励公众参与政府财政预算 .............................................................. 49
6.2 中期注重加强各方监督力度 ......................................................................... 49
6.2.1 强化县级财政运行的监督职责 .......................................................... 49
6.2.2 健全人大监督的组织机构 .................................................................. 50
6.2.3 发挥新闻媒体的监督作用 .................................................................. 50
6.3 长期重视改善信息公开法制体系 ................................................................. 51
6.3.1 完善信息公开的法律体系 .................................................................. 51
6.3.2 改进县级政府的办事制度 .................................................................. 51
6.3.3 保障社会公众获取信息的途径 .......................................................... 52
6.4 本章小结 ......................................................................................................... 52
第七章 结 语 ................................................................................................................ 53
7.1 结论 ................................................................................................................. 53
7.2 研究展望 ......................................................................................................... 53
附 录 .............................................................................................................................. 54
参考文献 ........................................................................................................................ 65
在读期间发表的论文和承担科研项目及取得成果 .................................................... 69
致 谢 .............................................................................................................................. 70
摘要：

摘要随着财政收入的不断增加，财政资金的去向进一步引人关注，财政透明度则成为普遍关注的焦点。我国已开始实行省管县财政体制改革，提高我国财政透明度的基础和重点在县级政府财政信息的公开方面，因此研究县级财政透明度已刻不容缓。本文依次运用博弈模型、广义最小二乘法和案例分析对我国县级财政透明度的现状进行深入剖析，探索进一步公开县级财政信息的切实有效的途径。本文依据“提出问题—分析问题—解决问题”的步骤进行研究，在介绍背景和理论分析的基础上，首先结合我国县级财政透明度现状和政府推进财政透明做出的努力，揭示当前制约我国县级财政透明度提升的因素，并结合博弈机制对县级财政透明度的利益相关方进行分析。其次，选取我...

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作者：赵德峰 分类：高等教育资料 价格：15积分 属性：74 页 大小：2.37MB 格式：PDF 时间：2024-11-19

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