马东山a,韩亮亮a,张胜强b.政府审计能够抑制地方政府债务增长吗?——财政分权的视角[J].审计与经济研究,2019,(4):
政府审计能够抑制地方政府债务增长吗?——财政分权的视角
  
DOI:
中文关键词:  政府审计  地方政府债务  财政分权  增收节支效应  建立健全制度效应  转移支付制度  预算软约束
英文关键词:government audit  local government debt  fiscal decentralization  the effect of income increase and expenditure saving  the effect of establishing a sound system  transfer payment  budgetary soft constraint
基金项目:
作者单位
马东山a,韩亮亮a,张胜强b 辽宁大学 a.商学院b.新华国际商学院辽宁 沈阳110136 
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中文摘要:
      以2005—2016年我国31个省级政府为研究样本,通过构建动态面板数据模型,从财政分权的视角,研究了政府审计与地方政府债务增长之间的关系及其作用机理。研究发现:政府审计能够抑制地方政府债务增长,且政府审计增收节支效应在低债务规模省份能够发挥抑制作用,政府审计建立健全制度效应在高债务规模省份能够发挥抑制作用。进一步研究表明,政府审计地方政府债务治理效应存在财政分权体制差异,财政分权越高,政府审计对于地方政府债务增长的抑制作用越强。研究对于充分发挥政府审计的地方政府债务治理效应,防范地方政府债务风险,具有理论和现实意义。
英文摘要:
      Based on 31 provincial governments in China from 2005 to 2016, this paper constructs a dynamic panel data model to study the relationship between government audit and local government debt growth and its mechanism from the perspective of fiscal decentralization. The study finds that government audit can restrain the growth of local government debt, and the effect of income increase and expenditure saving can play a more inhibitory role in the low-debt-scale provinces, and the effect of establishing a sound system can play a more inhibitory role in the high-debt-scale provinces. Further research finds that the effect of government audit on local government debt governance is different in fiscal decentralization system. The higher the fiscal decentralization is, the stronger the restraint effect of government audit on the growth of local government debt will be. The study has a theoretical and practical significance for the government audit giving full play the effect of local government debt governance and preventing the risk of local government debt.
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