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    经济经纬 2021 Issue (2) :141-150
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    中国地方政府债务使用绩效地区差异研究——基于新《预算法》实施前后DEA模型的分析
张子荣
上海立信会计金融学院 财税与公共管理学院,上海 201620
    A Study on the Regional Differences in the Efficiency of Local Government Debt Expenditure in China: Based on the Analysis of DEA Modal Before and after the Implementation of the New Budget Law
    ZHANG Zirong
School of Finance, Taxation and Public Administration, Shanghai Lixin University of Accounting and Finance, Shanghai 201620, China
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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。
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张子荣
关键词： 政府债务   绩效   地区差异     
Abstract： 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.
Keywords： Government Debt   Performance   Regional Differences     
收稿日期 2020-08-18; 接受日期 ;
基金资助: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)
作者简介: 张子荣(1978— ),女,河南郑州人,博士,讲师,主要从事宏观经济研究。
引用本文:   
张子荣.中国地方政府债务使用绩效地区差异研究——基于新《预算法》实施前后DEA模型的分析[J].  经济经纬, 2021,2: 141-150
ZHANG Zirong.A Study on the Regional Differences in the Efficiency of Local Government Debt Expenditure in China: Based on the Analysis of DEA Modal Before and after the Implementation of the New Budget Law[J]  Economic Survey, 2021,V38(2): 141-150
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