基于省级面板数据的财政透明度与财政支农资金配置效率

财政支农资金的使用效率不仅关乎财政的绩效评价，而且与农业的健康发展密不可分，更是实现乡村振兴战略的重要抓手；结合财政绩效管理的重要评价维度——财政透明度，基于2008～2016年省级面板数据和上海财经大学公布的省级财政透明度报告对财政透明度进行测度；采用静态面板回归方法，利用Malmquist生产率指数模型对财政支农资金效率进行分析；利用混合回归模型，实证分析财政透明度对财政支农资金配置效率的影响。研究表明:省级财政透明度整体水平相对不高，但财政透明度逐年递增；财政支农资金的使用效率尚未达到最优，且财政透明度对于财政支农资金的配置效率并未产生实质性的影响。研究认为，应进一步提高“阳光”意识，提升省级财政透明度水平，全面实施绩效管理综合评价制度，提高财政支农资金配置效率。

Fiscal transparency and financial allocation efficiency of financial support for agriculture based on provincial panel data

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.