摘要
监督治理地方政府隐性债务风险是统筹发展和安全、促进经济高质量发展的重要任务。政府审计作为国家风险防控与治理的重要手段,在防范和化解地方政府隐性债务风险中发挥着不可或缺的作用。本文以2013—2022年我国285个城市为样本,采用空间计量模型探究政府审计对地方政府隐性债务风险的影响。研究发现:政府审计能够显著降低本地地方政府隐性债务风险,而且揭示、处理处罚和建议功能均显著发挥作用,并对邻近地区具有空间溢出效应;进一步分析发现,在高债务规模地区政府审计对地方政府隐性债务风险的防范作用更加明显;空间溢出效应整体上呈距离衰减态势,在1400km处达到边界。在此基础上,本文进一步提出了发挥政府审计功能,防范地方政府隐性债务风险的措施。
Supervising and managing the risks of local government hidden debt is an important task in coordinating development and security and promoting high-quality economic development.Government audits play an indispensable role in preventing and resolving local government hidden debt risks as an important means of national risk prevention and governance.This paper uses 285 cities in China from 2013 to 2022 as a sample and employs a spatial econometric model to explore the impact of government audits on the hidden debt risk of local governments.The research finds that government audits can significantly reduce the risk of hidden debt in local governments,and their functions of disclosure,handling,punishment,and recommendation all play a significant role,with spatial spillover effects on neighboring regions;further analysis revealed that government audits in regions with high debt levels played a more significant role in preventing local government hidden debt risks.The spatial spillover effect generally showed a distance-decay trend,reaching its boundary at 1,400 km.On this basis,this paper further proposes measures to leverage the functions of government auditing to prevent local government hidden debt risks.
作者
陈凤霞
许妍
Chen Fengxia;Xu Yan(School of Economics and Management,Northeast Agricultural University,Harbin 150030,Heilongjiang,China)
出处
《金融发展研究》
北大核心
2025年第7期46-57,共12页
Journal Of Financial Development Research
基金
黑龙江省哲学社会科学基金项目“黑龙江省粮食安全与生态安全共生发展机制研究”(24GLB002)。
关键词
政府审计
地方政府隐性债务风险
空间溢出效应
风险防范
Words:government audit
local government hidden debt risk
spatial spillover effect
risk prevention
作者简介
陈凤霞,女,辽宁凤城人,博士,东北农业大学经济管理学院副教授,研究方向为审计与治理效率;许妍,女,黑龙江七台河人,东北农业大学经济管理学院,研究方向为审计与治理效率。
