The effect of digital government construction on the enhancement of public governance capacity: An analysis based on financial information transparency

IF 9.8 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-09-19 DOI:10.1016/j.irfa.2025.104648

Fanhao Bu

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Abstract

With the widespread advancement of digital transformation in government governance, exploring how the construction of digital government affects public governance capacity has become a hot topic in academia and policy practice. Based on provincial panel data from China spanning from 2010 to 2023, this study constructs an empirical model to systematically analyze the impact mechanism of digital government on public governance capacity. The research first verifies the positive relationship between the level of digital government construction and public governance capacity. Further regional heterogeneity analysis reveals significant differences in the promoting effect of digital government construction on public governance capacity across different geographical areas. In mechanism testing, this paper introduces the application of digital technology as a mediating variable, revealing its critical mediating role in the process of digital government influencing public governance capacity. Additionally, financial information transparency is incorporated into the analysis of the moderating effect, indicating that it has a significant positive moderating effect on the relationship between digital government and public governance capacity, and this moderating effect exhibits heterogeneity across different geographical regions.

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数字政府建设对公共治理能力提升的影响——基于财务信息透明度的分析

随着政府治理数字化转型的广泛推进，探索数字政府建设对公共治理能力的影响已成为学术界和政策实践的热点。基于2010 - 2023年中国省级面板数据，构建实证模型，系统分析数字政府对公共治理能力的影响机制。研究首先验证了数字政府建设水平与公共治理能力之间的正相关关系。进一步的区域异质性分析表明，不同地理区域数字政府建设对公共治理能力的促进作用存在显著差异。在机制检验中，引入了数字技术作为中介变量的应用，揭示了数字技术在数字政府影响公共治理能力过程中的关键中介作用。此外，将财务信息透明度纳入调节效应分析，发现财务信息透明度对数字政府与公共治理能力的关系具有显著的正向调节作用，且这种调节作用在不同地理区域呈现异质性。

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.