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    题名: 貪腐程度對中國地方政府財政透明度的影響─以追蹤平滑轉換迴歸模型分析
    The Influence of Corruption on the Fiscal Transparency in China─An Application of Panel Smooth Transition Regression Model
    作者: 王鈺琪
    Wang, Yu Chi
    贡献者: 黃智聰
    Huang, Jr Tsung
    王鈺琪
    Wang, Yu Chi
    关键词: 中國貪腐
    貪污舞弊
    財政透明度
    追蹤平滑轉換迴歸模型
    China
    Corruption
    Fiscal transparency
    Panel Smooth Transition Regression Model
    日期: 2015
    上传时间: 2015-07-27 11:34:20 (UTC+8)
    摘要: 財政透明度為建立一個良好政府治理的基礎。近年來隨著中國大陸高速的經濟發展,中央政府相關單位亦注意到財政公開的重要性。然而,目前中國財政資訊仍處於不透明的狀態。另一方面,中國大陸貪腐現象無所不在,內部腐敗行為更是日益猖獗,因此如何打擊貪腐、提升中國地方政府的財政透明度,就成為迫在眉睫的問題。

    因此,本文的研究目的主要探討中國貪腐程度對地方政府財政透明度的影響:第一,瞭解當今社會對於財政透明度的提倡與國際規範;第二,考量貪汙與財政透明度之間可能存在非線性關係,建構一個追蹤平滑轉換迴歸模型(Panel Smooth Transition Regression Model,PSTR),瞭解中國大陸財政資訊的公開情形是否因各地區貪腐程度的不同而有所差異;最後,對於中國大陸嚴重的貪腐與財政透明度的關聯做深入探討,以期能為中國大陸財政不透明與不重視情況提出政策建議。
    參考文獻: 一、中文文獻
    上海財經大學公共政策研究中心編(2009-2014),《中國財政透明度報告》。 上海:上海財經大學出版社。
    中國國家統計局(2000-2013),《中國統計年鑑》。北京:中國統計出版社。
    中國財政雜誌社(2006-2012),《中國財政年鑑》。北京:中國財政雜誌社。
    中國最高人民檢察院(2006-2012),《中國檢察年鑑》。北京:中國檢察出版社。
    王雍君(2003),「全球視野中的財政透明度—中國的差距與努力方向」,《國際經濟評論》(北京),2003年第4期,頁34-39。
    何增科(2003),「中國轉型期腐敗和反腐敗問題研究 (上篇)」,《經濟社會體制比較》(北京),2003年第1期,頁19-29。
    吳一平(2008),「財政分權, 腐敗與治理」,《經濟學 (季刊) 》(北京),2008年第2期,頁1045-1060。
    周黎安、陶婧(2009),「政府規模, 市場化與地區腐敗問題研究」,《經濟研究》(北京),2009年第1期,頁57-69。
    肖鵬、閻川(2013),「中國財政透明度提升的驅動因素與路徑選擇研究—基於 28個省份面版資料的實證分析」,《經濟社會體制比較》(北京),2013年第4期,頁200-206。
    徐仁輝(2005),「台灣財政透明度之研究」,《財稅研究》(臺北),2005年第4期,頁15-23。
    陳剛、李樹(2012),「官員交流, 任期與反腐敗」,《世界經濟》(上海),2012年第2期,頁120-142。
    鄧淑蓮、王聰(2015),「我國省級政府國有企業基金透明度研究」,《南方經濟》(廣東),2015年第4期,頁1-11。
    謝朝斌(2000),「股份公司會計舞弊及其制度防範」,《會計研究》(北京),2000年第5期,頁46-48。
    蔣洪(2013),「陽光財政的五年歷程與展望」,東方早報,2013年5月14日,http://www.dfdaily.com/html/8762/2013/5/14/996262_2.shtml。
    魏紅、塗家銘(2014),「財政預算績效管理與防治腐敗探索」,《財政監督》(湖北),2014年第13期,頁50-52。

    二、英文文獻
    Alesina, A. and R. Perotti (1996), “Fiscal Discipline and the Budget Process.” American Economic Review, 86(2), 401-07.
    Alt, James E., David Dreyer Lassen, and David Skilling. (2001), “Fiscal Transparency, Gubernatorial Popularity, and the Scale of Government: Evidence from the States” Economic Policy Research Unit Working Paper Series, 2001-16.
    Alt, James E. and David Dreyer Lassen (2003),”Fiscal Transparency and Fiscal Policy Outcomes in OECD Countries” Economic Policy Research Unit Working Paper Series, 2003-02.
    Alt, James E. and David Dreyer Lassen. (2006a), “Fiscal transparency, Political Parties, and Debt in OECD Countries” European Economic Review, 50(6), 1403-1439.
    Alt, James E., David Dreyer Lassen, and Shanna Rose (2006), “The Cause of Fiscal Transparency: Evidence from the American States.” EPRU Working Paper Series, 06-02.
    Albalate, Daniel (2012), “The institutional, Economic and Social Determinants of Local Government Transparency.” IREA–Working Paper, IR12/010
    Bastida, Francisco and Bernardino Benito (2007), “Central Government Budget Practices and Transparency: An International Comparison.” Public Administration Review, 85(3), 667-716.
    Bastida, Francisco and Bernardino Benito (2009), “Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach.” Public Administration Review, 69(3), 403-417.
    Caamaño-Alegre, José, Santiago Lago-Peñas, Francisco Reyes-Santias, and Aurora Santiago-Boubeta (2013), “Budget Transparency in Local Governments: An Empirical Analysis.” Local Government Studies, 39(2), 182-207.
    Deng, Shulian, Jun Peng, and Cong Wang. (2013), “Fiscal Transparency at the Chinese Provincial Level." Public Administration, 91(4), 947-963.
    Dong, Bin and Benno Torgler (2013), “Causes of Corruption: Evidence from China.” China Economic Review, 152-169.
    Fan, Joseph Ph and Tak Jun Wong (2002), “Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia.” Journal of Accounting and Economics, 33(3), 401-425.
    Fisman, Raymond and Roberta Gatti (2013), “Decentralization and Corruption: Evidence across Countries.” Journal of Public Economics, 83(3), 325-345.
    Fouquau, J., C. Hurlin, and I. Rabaud (2008), “The Feldstein–Horioka Puzzle: A Panel Smooth Transition Regression Approach.” Economic Modelling, 25(2), 284-299.
    Glaeser, Edward L. and Raven E. Saks (2006), “Corruption in America.” Journal of Public Economics, 90(6), 1053-1072.
    González, A., T. Teräsvirta, and D. V. Dijk. (2005), “Panel Smooth Transition Regression Model.” Working Paper Series in Economics and Finance, Vol. 604.
    Granger, C. W. J., and T. Terasvirta. (1993), Modelling Nonlinear Economic Relationships. Oxford: Oxford University Press.
    Guillamon, M. D., F. Bastida, and B. Benito (2011), “The Determinants of Local Governments’ Financial Transparency.” Local Government Studies, 37(4), 391-406.
    Hansen, B. E. (1999), “Threshold Effects in Non-Dynamic Panels: Estimation, Testing and Inference,” Journal of Econometrics, 93(2), 345-68.
    Hameed, Farhan (2005), “Fiscal Transparency and Economic Outcomes.” IMF Working Paper, 05/225.
    IMF (2007), “Code of Good Practices on Fiscal Transparency.” https://www.imf.org/external/np/pp/2007/eng/051507c.pdf
    Justice, Jonathan B. and John G. McNutt (2013), “Social Capital, E-Government, and Fiscal Transparency in the States.” Public Integrity, 16(1), 5-24.
    Kopits, George and Jon Craig (1998), “Transparency in Government Operations.” IMF Occasional Paper, 158.
    Kaufmann, Daniel, Gil Mehrez, and Tugrul Gurgur (2002), “Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance Based on a Survey of Public Officials.” World Bank Research Working Paper.
    Lindstedt, C. and D. Naurin (2010), “Transparency Is Not Enough: Making Transparency Effective in Reducing Corruption.” International Political Science Review, 31(3), 301-321
    Levin A, C. F. Lin, and C. J. Chu (2002), “Unit Root Tests in Panel Data: Asymptotic and Finite-sample Properties,” Journal of Econometrics, 108(1), 1-24.
    Ma, Liang and Jiannan Wu (2011), “What Drives Fiscal Transparency? Evidence from Provincial Governments in China.” The 1st Global Conference on Transparency Research, Rutgers University-Newark.
    OECD (2002), “Best Practices for Budget Transparency.” http://www.oecd.org/governance/budgeting/Best%20Practices%20Budget%20Transparency%20-%20complete%20with%20cover%20page.pdf
    Piotrowski, S. J. and G. G. Van Ryzin (2007), “Citizen Attitudes toward Transparency in Local Government.” American Review of Public Administration, 37(3), 306-323.
    Terasvirta, T. (1994), “Specification, Estimation, and Evaluation of Smooth Transition Autoregressive Models.” Journal of the American Statistical Association, 89(425), 208-218.
    描述: 碩士
    國立政治大學
    財政研究所
    102255024
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1022550241
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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