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参与式预算可以减轻政府债务风险吗? - - 通过跨国小组数据进行经验分析
1School of Business, Huaiyin Normal University, Huai'an, Jiangsu Province, China.
PloS one
|December 8, 2025
概括
参与式预算可以显著降低政府债务风险,特别是当债务披露透明时. 这种直接民主机制增强了各国的财政责任.
科学领域:
- 公共财政是公共财政.
- 政治科学 政治科学是指政治学.
- 经济学 经济学 经济学
背景情况:
- 参与式预算允许公民参与预算决策,反映了直接民主.
- 它对政府债务风险的影响在学者之间进行了辩论.
- 本研究探讨了参与式预算在减轻财政风险方面的有效性.
研究的目的:
- 实证地研究参与式预算与政府债务风险之间的关系.
- 探索这种关系中的调解因素.
- 为了比较不同会计系统的国家的影响.
主要方法:
- 来自国际预算伙伴关系和国际货币基金组织的83个国家 (2008-2023) 的跨国小组数据.
- 使用了固定效应和介导效应模型.
- 稳定性检查包括替代变量和仪表变量.
主要成果:
- 参与式预算与明显较低的政府债务风险有关 (p < 0.01).
- 透明的债务披露作为一个重要的调解者.
- 这种影响在使用计时会计的国家更为明显.
结论:
- 参与式预算有效地减少了政府债务风险.
- 为此,提高债务透明度至关重要.
- 基于积累的会计系统扩大了参与式预算对财政健康的好处.
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