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财贸经济  2014 

资源依赖降低了财政透明度吗——基于我国288个城市样本的分析

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Keywords: 资源依赖,财政透明度,采掘业透明度行动计划

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Abstract:

本文基于我国288个城市的截面样本数据,实证分析了地区资源依赖程度与政府财政透明度之间的关系。初步统计数据印证:平均而言,我国资源依赖程度较高的城市,具有较低的财政透明度。进一步实证分析表明:在控制相关变量的条件下,资源依赖程度在较高的显著水平上对财政透明度产生负向影响;分位数回归显示,处于财政透明度较高分位数水平上的城市,资源依赖对财政透明度的负向影响相对较高;模型回归结果显示出较好的稳健性。本文实证结论发现,资源依赖是我国地方政府财政透明度的另一影响因素,进而从新的角度支持了对资源依赖程度较高地区进行产业结构调整和产业升级的政策建议。同时对于资源依赖程度较高的地区,可以参考采掘业透明度行动计划的国际经验,要求地方政府提高与资源相关财政收入的透明度,以减少地方官员寻租行为。

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