Fiscal transparency and financial allocation efficiency of financial support for agriculture based on provincial panel data(PDF)
《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]
- Issue:
- 2019年04期
- Page:
- 19-28
- Research Field:
- 国际经济与贸易
- Publishing date:
Info
- Title:
- Fiscal transparency and financial allocation efficiency of financial support for agriculture based on provincial panel data
- Author(s):
- BAI Yanfeng; WANG Xiuyuan
- School of Public Finance and Taxation，Central University of Finance and Economics，Beijing 102206，China
- Keywords:
- fiscal transparency; financial support for agriculture; Malmquist productivity index; allocation efficiency
- PACS:
- F307; F812.2
- DOI:
- -
- Abstract:
- The service efficiency of financial support for agriculture is not only related to the performance evaluation of finance, but also inseparable from the healthy development of agriculture. It is also an important starting point for realizing China’s rural rejuvenation strategy. In combination with fiscal transparency——the important evaluation dimension of finance performance management, and based on the 2008~2016 provincial panel data as well as the provincial fiscal transparency report published by Shanghai University of Finance and Economics, this paper measures fiscal transparency,analyzes the allocation efficiency of financial support for agriculture using the static panel regression method and the Malmquist productivity index model, and conducts empirical analysis on the impact of fiscal transparency on the capital allocation efficiency of financial support for agriculture with the mixed regression model. The results show that although the overall level of the provincial fiscal transparency is not high, it shows an increasing trend year by year; the efficiency of the use of financial support for agriculture has not yet reached the optimal level, and fiscal transparency has not had a substantial impact on the allocation efficiency of financial support for agriculture. The study indicates that China should further improve its awareness of transparency, increase fiscal transparency on the provincial level, implement a comprehensive evaluation system for performance management on a wide scale, and improve the efficiency of financial allocation of funds for agriculture.
Last Update: 2019-07-25