预算调整、预算透明度和预算违规——基于中央各部门预算执行审计面板数据的实证研究
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国家社会科学基金(14FGL004);江苏高校优势学科建设工程二期项目(PAPD)


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    摘要:

    从预算调整和预算透明两个角度,根据中央各部门预算执行审计数据,研究预算违规的原因,结果发现:伴随部门追加型预算调整的预算问责会抑制预算违规,追加支出幅度越大,预算违规率越低,这一负相关关系随着部门预算支出规模的增大而削弱,削减型预算调整会导致预算违规率升高,但这种正相关关系随着部门预算支出规模的增大而削弱;部门当年预算透明程度对预算违规存在负向影响;预算透明并不能对预算调整和预算违规间的关系产生显著影响。因此,治理预算违规,完善政府预算体系,需要规范预算调整、推广中期预算、优化预算执行审计、深化预算公开。

    Abstract:

    Curing budget violation is a necessary condition to achieve fiscal sustainability.We use China’s central budget implementation audit data to explore the reasons for the budget violation from two angles:budget transparency and budget adjustments,finding that more budget amendments will restrain the budget violation rate,and more budget cuts will induce the budget violation rate,and there was a significant negative correlation between the two,but the negative correlation weakened with the increasing scale of the expenditure of the department budget.Moreover,there was a significant negative correlation between budget transparency and budget violation,the previous years budget transparency is not significantly related to the extent of the budget violation.Budget transparency does not have a significant impact on the relationship between budget adjustments and budget violation.Therefore,deepening the budget disclosure,standardizing the budget adjustments,promoting the medium term budget,and optimizing the budget implementation audit is imperative for the improvement of government budget system and budget violation governance.

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郑石桥,孙硕.预算调整、预算透明度和预算违规——基于中央各部门预算执行审计面板数据的实证研究[J].审计与经济研究,2017,(3):

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  • 在线发布日期: 2017-04-25
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