关键词: 财政治理, 信息公开, 支出绩效

Abstract:

Abstract: Starting with constructing the modern financial system and modernizing financial governance, assuming that financial information disclosure promoting government expenditure performance,we estimated local government expenditure performance by DEA in this paper, and empirically analyzed the transparent reform of local government expenditure performance,using the panel data from 2007 to 2012 . It is found that: in the case of setting up a series of control variables, the econometric model positively tells that financial information disclosure improve the government expenditure performance level. Financial information disclosure transparency improve 1 units, the corresponding local government expenditure performance will improve 6%.The explanatory variable are found to be 9% of the contribution degree to the explained variable,including the local government administration information disclosure . Financial information disclosure itself does cause the result of the allocation of financial resources. This is a valuable discovery, and it is a kind of affirmation and support to the reform of financial information disclosure system in China in recent years. In this paper, we proved that financial information disclosure is an important path and security mechanism to improve the performance of local government expenditure, which provides a powerful policy basis to improve the performance of local government expenditure by further accelerating the reform of the financial information disclosure system. Key words: Modernization of Fiscal Management ; Disclosure of Fiscal Information ; Local Expenditure Performance；Foundation of Political Legitimacy