| 财政纵向失衡、预算公开与地方财政可持续性 |
| Fiscal Vertical Imbalance, Budget Transparency and Local Fiscal Sustainability |
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| 中文关键词:财政纵向失衡 预算公开 地方财政可持续性 预算软约束 |
| 英文关键词:fi scal vertical imbalance budget transparency local fi scal sustainability soft budget constraints |
| 基金项目:国家社科基金（24AJY008）。 |
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| 中文摘要: |
| 推动财政运行平稳和可持续，是当前中国经济社会发展中的一个重要议题。基于2013-2022 年258 个地级市面板数据，综合利用双向固定效应模型和中介效应模型实证分析财政纵向失衡、预算公开与地方财政可持续性之间的内在逻辑。研究结果显示：财政纵向失衡是阻碍地方财政可持续的重要原因；强化预算公开力度，有助于硬化预算约束，缓解财政纵向失衡对地方财政可持续性的负面影响；异质性分析表明，财政纵向失衡的负向效应在经济发展水平较低的城市更为显著，事权和支出责任划分改革有助于弱化财政纵向失衡的不利影响。上述研究结论为化解财政收支矛盾、提升财政治理效能、完善现代财政体制提供了相关参考。 |
| 英文摘要: |
| Promoting stable and sustainable fi scal operations constitutes a crucial issue in China’s current economic and social development. Based on the panel data of 258 prefecture level cities from 2013 to 2022, this paper employs two-way fi xed eff ects models and mediation eff ect models to empirically analyze the intrinsic relationships among fi scal vertical imbalance, budget transparency, and local fi scal sustainability. The fi ndings reveal: (1) Fiscal vertical imbalance significantly undermines local fiscal sustainability; (2) Enhancing budget transparency helps harden budget constraints and mitigates the negative impact of fi scal vertical imbalance on local fi scal sustainability; (3) Heterogeneity analysis indicates that the adverse eff ects of fiscal vertical imbalance are more pronounced in economically less-developed cities, while reforms clarifying expenditure responsibilities between government tiers can alleviate such imbalances. These conclusions provide valuable insights for addressing fiscal revenueexpenditure contradictions, improving fi scal governance effi ciency, and refi ning China’s modern fi scal system. |
| 李宇星.财政纵向失衡、预算公开与地方财政可持续性[J].科学决策,2025,(04):167~179 |
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