国家审计提高了地方财政透明度吗?来自中国的证据

IF 0.5 4区 经济学 Q4 ECONOMICS
Zhuo Chen, Mingzhi Hu
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引用次数: 0

摘要

本文考察了国家审计是否以及如何影响中国地方财政透明度。利用2009 - 2018年30个省份的面板数据,我们发现在控制了各种经济和制度因素后,国家审计显著提高了地方财政透明度。国家审计对财政透明度的影响因地区而异,在东部地区和土地财政高的地区更强且具有统计学意义,而在中西部地区或土地财政低的地区则不显著。此外,正面影响主要是由披露和防御功能驱动的。这些发现表明,国家审计对提高财政透明度很有价值,但其有效性因区域经济发展和地方政府融资机制而异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does National Auditing Improve Local Fiscal Transparency? Evidence From China

This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors. The effect of national audits on fiscal transparency varies significantly by region, which is stronger and statistically significant in eastern regions and in regions with high land finance, while not significant in central-western regions or in those with low land finance. Furthermore, the positive impact is primarily driven by the disclosure and defense functions. These findings suggest that national audits are valuable for improving fiscal transparency, but their effectiveness varies depending on regional economic development and local government financing mechanisms.

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