财政透明度对基本公共服务均等化的影响研究————来自中国市际面板数据的经验证据

• 作者： 曹敬雯 ¹
• 作者单位：
  1.  中国人民大学公共管理学院
• 提交时间：2024-09-20

摘要: 本文构建了基本公共服务综合评价指标体系，测算出2013—2020年我国289个地级以上城市的服务水平，使用基尼系数分析省内均等化特征与趋势，并结合当前发展特点，构建现代化公共服务职能机制。研究表明：期间全国基本公共服务总体水平提升且差距缩小，公共资源向省会城市集中的情况有所改善；财政透明度提高可显著促进省内基本公共服务均等化，中西部省份、新《预算法》实施后作用更显著，表现出区域异质性和时间非线性。地方官员晋升激励作为中介变量，财政透明增加了官员的晋升压力，进而改善了公共服务的供给和均等化程度。研究建议进一步扩大财政信息公开，提高财政透明度，优化官员晋升考核规则，兼顾经济与社会性政绩，以更好地推动基本公共服务均等化。

Abstract: This paper constructs a comprehensive evaluation index system of basic public services, calculates the service level of 289 cities above the prefecture level in China from 2013 to 2020, uses the Gini coeffi cient to analyze the characteristics and trends of equalization within the province, and combines with the current development characteristics to establish a modern public service function mechanism. The study shows that the overall level of basic public services has improved, the gap has narrowed during the period, and the concentration of public resources in provincial capitals has
improved. The improvement of fi scal transparency can signifi cantly promote the equalization of basic public services in the province, especially in the central and western provinces and after the implementation of the new Budget Law, showing regional heterogeneity and time nonlinearity. As an intermediary variable, fiscal transparency increases the promotion pressure of local officials, thus improving the supply and equalization of public services. The study suggests further expanding the disclosure of fi nancial information, improving fi scal transparency, optimizing the rules of official promotion assessment, and taking into account both economic and social achievements to better promote the equalization of basic public services.

• 分类： 应用经济学 >> 财政学
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第11期
• 引用： PSSXiv:202409.02052 (或此版本 PSSXiv:202409.02052V1)
  DOI:10.19699/j.cnki.issn2096-0298.2024.11.118
  CSTR:32012.36.PSSXiv.202409.02052
• 推荐引用方式： 曹敬雯.财政透明度对基本公共服务均等化的影响研究————来自中国市际面板数据的经验证据.中国商论,2024(11).[DOI:10.19699/j.cnki.issn2096-0298.2024.11.118] (点此复制)