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政府信息公开、财政补贴配置及应用绩效
引用本文:易 玄,侯家宁.政府信息公开、财政补贴配置及应用绩效[J].财经理论与实践,2018(3):112-119.
作者姓名:易 玄  侯家宁
作者单位:中南大学 商学院,湖南 长沙,410081
基金项目:国家社会科学基金(14BJY143),教育部人文社会科学基金(15YJA630110)
摘    要:政府信息公开是提高政府透明度及行政效率的重要制度安排,深刻影响政府资源配置效率与应用绩效.以我国2011-2015年 A股民营上市公司为样本,研究企业注册地政府信息公开质量对企业财政补贴可获性及补贴绩效的影响,结果显示:政府信息公开程度越高的地区,民营企业通过政治关系获取财政补贴现象得以有效抑制,财政补贴配置效率和财政补贴的使用绩效更高.

关 键 词:政府信息公开  政治关系  财政补贴  government  information  disclosure  political  relations  financial  subsidies

Research on the Effect of Government Information disclosure System on the Allocation Efficiency and Application Performance of Financial Subsidies
YI Xuan,HOU Jianing.Research on the Effect of Government Information disclosure System on the Allocation Efficiency and Application Performance of Financial Subsidies[J].The Theory and Practice of Finance and Economics,2018(3):112-119.
Authors:YI Xuan  HOU Jianing
Abstract:The government information disclosure is the important institutional arrangements to improve government transparency and administrative efficiency,and has deeply influenced the government resource allocation effect,the fair competition environment and enterprise perform-ance.Based on a sample of China's A-share listed private companies in 2011-2015,we study the impact of information disclosure quality of governments where companies are sampled on the a-vailability of government subsidies and subsidies performance.Results show that:government in-formation disclosure can effectively enhance government resources allocation efficiency;and have a positive impact on government subsidies performance.Our research conclusion shows that,in the area where Chinese government information publicity is high,curbing enterprises that relying too much on political relations to seek government subsidies;is more feasible,and the efficiency of allocation government subsidy and performance levels is higher.
Keywords:government information disclosure  political relations  financial subsidies
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