摘要
数字技术的迅猛发展深刻改变了信息交互模式,既为政府提供信息服务带来新机遇,又对人大参与立法和监督的传统方式形成挑战。财政支出效率是长期制约财政良好运行的关键,如何借助数字技术提升财政支出效率已成为当前迫切需要深入探究的重要课题。文章以四川省为例,借助各区县人大建立预算联网监督平台这一改革作为准自然实验,深入剖析其对省以下地方政府财政支出效率产生的影响效应及内在作用机制。研究发现:区县建立预算联网监督平台能够促使地方政府财政支出效率平均提升约0.03;机制研究表明,预算联网监督平台主要通过优化财政支出结构、规范财政资金使用来显著提高财政支出效率;该效应存在异质性影响,在财政风险更大、制度建设更完善、财政分权度更高的地区,地方人大监督数字化所产生的积极效应更为显著。文章引入预算联网监督技术,揭示出省以下地方政府提升财政支出效率的具体路径与实现机制,不仅在理论层面丰富了地方人大预算审查监督能力的研究内容,也为实践中进一步优化财政管理、提升财政效能提供了重要证据。
Under the complex economic conditions characterized by the“triple overlay”challenges,China’s sub-provincial local governments are facing increasingly prominent contradictions between rigid growth in fiscal expenditures and slowing growth in revenues,resulting in mounting fiscal pressures.Improving fiscal expenditure efficiency becomes crucial for optimizing resource allocation.The Third Plenary Session of the 20th Central Committee of the CPC proposed“improving the budget system”,and the rapid development of digital technology provides new solutions to this challenge.Budget networking supervision systems,as digital governance tools,enable real-time monitoring of fiscal revenues and expenditures and early warning of abnormal fund flows,thereby strengthening the dynamic supervisory capacity of Local People’s Congress over the entire budget process.Based on the quasi-natural experiment of budget networking supervision platform construction across various counties in Sichuan Province,this paper employs a multi-period DID model to quantitatively analyze the impact of the platforms on fiscal expenditure efficiency and its underlying mechanisms.The findings reveal that after the establishment of the platforms,the average fiscal expenditure efficiency of county-level local governments increases by approximately 0.03,primarily through optimizing expenditure structures and standardizing fund usage,thereby improving resource allocation efficiency.Heterogeneity analysis indicates that the effect of the platforms is more pronounced in regions with higher fiscal risks,more developed institutional frameworks,or greater fiscal decentralization,suggesting that the effectiveness of digitalized Local People’s Congress supervision depends on the synergistic interaction between institutional environments and local fiscal characteristics.This paper not only expands the theoretical boundaries of digital technology applications in fiscal governance,but also offers practical policy recommendations for optimizing budget supervision systems.The study finds that budget networking supervision platforms can alleviate resource constraints in Local People’s Congress supervision through technological empowerment and facilitate the transformation from procedural to substantive supervision,thereby providing a practical model for modernizing China’s budget governance.The findings suggest accelerating the nationwide promotion of the platforms,prioritizing regions with higher fiscal risks and greater decentralization,while enhancing budget governance efficiency through institutional improvements.
作者
龚小芸
刘蓉
杨进
Gong Xiaoyun;Liu Rong;Yang Jin(School of Economics,Foshan University,Foshan 528000,China;Local People’s Congress Budget Review and Supervision Research Center,Southwestern University of Finance and Economics,Chengdu 611130,China;School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)
出处
《财经研究》
北大核心
2025年第8期66-80,共15页
Journal of Finance and Economics
基金
国家社科基金重大项目(20&ZD078)
佛山市社科规划项目(2025-GJ007)。
关键词
数字技术
人大预算联网监督
财政支出效率
地方财政治理
digital technology
budget networking supervision of People’s Congress
fiscal expenditure efficiency
local fiscal governance
