摘要
基于2012—2022年中国280个地级市的数据,实证检验地方政府竞争对民生性支出效率的影响及财政透明度与公众关注度在其中的调节作用。研究发现:地方政府竞争显著促进了民生性支出效率的提高,竞争强度每提升1%,民生性支出效率提升约0.02%,但随着支出效率水平的提升,竞争的促进作用整体呈减弱趋势,且在0.9分位点上不再显著。而地方政府竞争的影响在不同竞争强度与不同的城市条件下存在异质性,在引入财政透明度、公众关注度两个调节变量后发现,二者在地方政府竞争影响民生性支出效率的过程中起正向调节作用,说明来自外部的约束增强了地方政府竞争的促进作用。研究结果为引导地方政府在民生领域进行“逐顶竞争”、提高政府财政支出效率提供了启示。
Based on data from 280 prefecture-level cities from 2012 to 2022,this article empirically examines the impact of government competition on the efficiency of livelihood expenditures,as well as the moderating effects of fiscal transparency and public attention.The research finds that local government competition significantly promotes the efficiency improvement of livelihood expenditures.For every 1%increase in competition intensity,the efficiency of livelihood expenditures increases by about 0.02%.However,as the level of expenditure efficiency increases,the promoting effect of competition tends to weaken overall and is no longer significant at the 0.9 percentile.In addition,the impact of government competition exhibits heterogeneity under different levels of competition intensity and varying urban conditions.After introducing the two moderating variables,fiscal transparency and public attention,it is found that they positively moderate the relationship between local government competition and the efficiency of livelihood expenditure,indicating that external constraints enhance the promoting effect of local government competition.The research results provide insights into guiding local governments towards“racing to the top”in the field of livelihood services and improving the efficiency of government fiscal expenditures.
作者
唐瑞
赵为民
Tang Rui;Zhao Weiming(Economics School,Anhui University,Hefei,Anhui 230601)
出处
《嘉兴大学学报》
2025年第3期110-120,共11页
Journal of Jiaxing University
关键词
民生性支出效率
地方政府竞争
财政透明度
公众关注度
efficiency of livelihood expenditure
local government competition
fiscal transparency
public attention
作者简介
唐瑞(2000-),男,四川巴中人,安徽大学经济管理学院硕士研究生,研究方向为财税理论与政策;赵为民(1974-),男,安徽芜湖人,安徽大学经济管理学院教授,研究方向为财税理论与政策。
