摘要
基于2012-2018年我国省域人均地方政府债务余额等数据,使用包络数据分析模型,研究我国地方政府债务使用绩效的区域差异。实证结果表明:总体上新预算法的实施有利于地方政府债务支出效率的提高,但呈明显的地区差异,中部地区和大部分东部地区地方政府债务支出效率呈提高态势,而大部分西部地区支出效率却呈下降态势。因此,应该继续加强地方政府发债融资,并依据地区差异,选取差异化的策略,重点关注西部地区债务支出效率问题,加强债务资金管理,提高西部地区债务支出效率。
Based on the data of local government debt balance in China from 2012-2018,this paper uses the DEA model to analyze the regional differences in the efficiency of local government debt expenditure.The empirical results show that,on the whole,the implementation of the new budget law is conducive to the improvement of the efficiency of local government debt expenditure,but there are obvious regional differences.And the efficiency of local government debt expenditure in the central region and most of the eastern regions shows a trend of improvement,the expenditure efficiency of most western regions shows a downward trend.Therefore,we should continue to strengthen local government bond financing,select differentiation strategies according to regional differences and focus on the efficiency of debt expenditure in the western region.In addition,it is necessary for us to control the scale of local government debt and improve its efficiency in the western region.
作者
张子荣
ZHANG Zirong(School of Finance,Taxation and Public Administration,Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)
出处
《经济经纬》
CSSCI
北大核心
2021年第2期141-150,共10页
Economic Survey
基金
河南省哲学社会科学规划项目(2018BJY002)
教育部人文社会科学青年项目(19YJC880109)。
关键词
政府债务
绩效
地区差异
Government Debt
Performance
Regional Differences
