财政透明是现代财政制度的基本特征。兼具技术与治理双重意蕴的数字政府已成为推进国家治理现代化的新引擎。基于2013—2019年290个地级市数据,研究数字政府对财政透明度的影响及其作用机制。研究发现,数字政府建设能够显著提升地方财政透明度,数字政府得分每增加1个百分点,将使财政透明度提升0.169个百分点,这一效应在大城市、东部城市、国家级城市群更为显著。数字政府提升财政透明度主要是通过信息可及性和政府可问责性两个作用机制实现的。数字政府提升财政透明度的因果效应通过了多重稳健性检验。本研究为数字化时代从数字政府视角来加强财政透明度建设提供了新思路。
Fiscal transparency is an important feature of modern national governance, and digital government, which takes into account the dual implications of technology and governance, is a new tool to promote fiscal transparency. This paper uses the data of 290 prefecture-level cities from 2013 to 2019 to study the influence and mechanism of digital government on regional fiscal transparency. Our empirical study shows the construction of digital government had significantly improved regional fiscal transparency, 1 percentage point increase in the digital government score will increase fiscal transparency by 0.169 percentage points, the effect reveals more significance in samples of large-scale cities, cities in the eastern region and State-level Urban Agglomerations. Information accessibility and government accountability are the mainly two mechanisms of digital government improving regional fiscal transparency. Fiscal transparency improving effect by digital government has passed multiple robustness tests. This paper provides a new perspective to optimize fiscal transparency by upgrading digital government in the digital age.
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