| 摘要: |
| 基于国家审计“查病”“治已病”“防未病”的“经济体检”功能,选取2009-2022年我国省级面板数据,构建了国家审计综合指标。以财政教育支出为切入点,运用双向固定效应模型,实证检验了国家审计对财政教育支出规模的影响效应。研究结果表明,国家审计对财政教育支出规模具有促进作用,主要是对中等教育和高等教育阶段财政教育支出规模的影响。机制检验发现,各地区的地方政府竞争和财政自给度会削弱国家审计对于财政教育支出的促进作用；国家审计可以通过推动城镇化进程,进而促进财政教育支出。异质性分析结果表明,国家审计对财政教育支出的促进作用在中西部地区、非沿海地区和市场化水平较高的地区更为显著。 |
| 关键词: 国家审计;财政教育支出;地方政府竞争;财政自给度 |
| DOI： |
| 分类号: |
| 基金项目:国家社会科学基金重大项目“百年审计理论创新研究”(21 ZD027)；江苏高校哲学社会科学研究重大项目“政府审计与纪检监察协同对国企ESG作用机制研究”(2023SJZD133)；江苏高校“青蓝工程”项目(苏教师函〔2023〕27号)。 |
|
| How Does National Audit Affect the Pattern of Fiscal Education Expenditure?——An Empirical Test Based on Provincial Panel Data |
|
CHEN ZHUO,WANG YATING
|
| Abstract: |
| Based on the "economic check-up" function of national auditing, which includes "diagnosing diseases", "treating existing diseases", and "preventing potential diseases", this paper selects provincial panel data from 2009 to 2022 in China and constructs a comprehensive index of national auditing. Taking fiscal education expenditure as the entry point, a two-way fixed effect model is used to empirically test the impact of national auditing on the scale of fiscal education expenditure. The research results show that national auditing has a promoting effect on the scale of fiscal education expenditure, mainly on the scale of fiscal education expenditure in the secondary and higher education stages. Mechanism tests reveal that local government competition and fiscal self-sufficiency in various regions can weaken the promoting effect of national auditing on fiscal education expenditure. National auditing can promote fiscal education expenditure by promoting the urbanization process. The results of heterogeneity analysis indicate that the promoting effect of national auditing on fiscal education expenditure is more significant in the central and western regions, non-coastal regions, and regions with a higher level of marketization. |
| Key words: National auditing; Fiscal education expenditure; Local government competition; Fiscal self-sufficiency |
