本文基于DEA评价所获取的地方政府支出绩效值，运用2007-2012年间的省级面板数据，实证剖析我国地方财政信息“阳光化”改革的绩效后果。研究发现：在设置了一系列控制变量情况下，计量模型肯定性地刻画了省级财政信息公开的确有助于提升地方政府支出绩效水平，即直接或狭义的财政信息公开透明度每提升1单位，则相应的地方政府支出绩效会改善6%；将地方政府行政信息公开透明情况纳入并构建广义财政信息公开指标，则发现解释变量对被解释变量的贡献度或解释力显著地提升到了9%。本文从理论和实证两方面证明了财政信息公开是提升地方政府支出绩效的重要路径和保障机制，为进一步推进财政信息公开制度改革以改进地方政府支出绩效提供了必要的政策依据。%Based on the estimated local government expenditure performance by DEA, this paper uses the provincial pan-el data from 2007 to 2012 to empirically analyze the transparency reform of local government expenditure performance. The findings are as follows:with the introduction of a series of control variables, the econometric model positively demonstrates that fiscal information disclosure helps to improve the government expenditure performance level. Namely, when fiscal information disclosure transparency rises by 1 unit in the narrow sense, the corresponding local government expenditure performance will im-prove by 6%. The explanation strength of explanatory variable is found to be increased to 9% with regard to the explained varia-ble, when the local government administration information disclosure is added to construct the broad sense of disclosure of fiscal information. This paper proves both theoretically and empirically that fiscal information disclosure is an important path and secur-ity mechanism to improve the performance of local government expenditure, which provides an essential policy basis to improve the performance of local government expenditure by further accelerating the reform of the fiscal information disclosure system.
展开▼
