摘要
数字经济发展与财政透明度之间有密切的关系,文章基于全国285个地级市2014—2022年的面板数据,应用空间计量模型探究了数字经济发展水平对财政透明度的影响。结果表明,地级市的数字经济发展不仅能显著促进本市财政透明度的提高,也能促进周边城市财政透明度的提升,产生溢出效应。异质性检验结果发现,数字经济发展对不同等级城市财政透明度的促进作用存在显著差异。最后,文章提出了一些改进建议,如高度重视数字经济发展,推动各地财政透明度协同发展,加强数字财政及电子政务平台建设,制定差异化的数字经济制度,推动数字经济对财政透明度提升的驱动作用。
There is a close relationship between the development of digital economy and fiscal transparency.Based on the panel data of 285 prefecture-level cities in China from 2014 to 2022,this paper uses a spatial econometric model to explore the impact of the development level of digital economy on fiscal transparency.The results show that the development of digital economy in prefecture-level cities can not only significantly promote the improvement of fiscal transparency in the city,but also promote the improvement of fiscal transparency in surrounding cities,and have a spillover effect.Heterogeneity test results show that digital economy development has a significant difference in promoting the fiscal transparency of different levels of cities.Finally,this paper proposes to attach great importance to the development of digital economy,promote the coordinated development of fiscal transparency in various regions,strengthen the construction of digital finance and e-government platforms,formulate differentiated digital economy systems,and promote the driving role of digital economy in improving fiscal transparency.
作者
马帅赟
李新光
MA Shuaiyun;LI Xinguang(School of Economics Management and Law,Hubei Normal University,Huangshi 435002,China)
出处
《商业观察》
2025年第15期111-116,共6页
BUSINESS OBSERVATION
关键词
数字经济
财政透明度
城市面板数据
空间计量模型
digital economy
fiscal transparency
urban panel data
spatial econometric model
