地方政府财政治理特征研究:来自中国政府工作报告文本识别的经验证据

地方政府财政治理是国家治理的微观基础和重要组成部分,但是学界依然缺乏针对其特征的定量识别分析。本研究基于1997—2017年国务院-省-市政府工作报告文本,借助计算机文本分析技术,定量识别了中国地方政府财政治理特征及其动态趋势。研究结果显示:(1)治理目标上,地方政府强调发展目标,在公平目标上的关注有提升空间;治理方式上,地方政府强调要处理好政府与市场的关系。(2)治理方向上,“五位一体”词频的变化反映了地方政府财政治理顺应时代需求。产业结构上,第一产业仍然是关注重点,第二产业词频略有下降而第三产业词频有上升趋势。(3)市政府与国务院、省政府工作报告均有较高的文本相似度,表明地方政府积极贯彻上级政府的政策安排。这一研究对于廓清地方政府财政治理状况提供了一种全新视角,并对进一步提高地方财政治理能力具有借鉴意义。

The Characteristics of Local Governments’Fiscal Governance:Evidence from the Textual Analysis of the Chinese Government Work Reports

Local governments’fiscal governance is the micro-foundation and an important part of state governance,but there is still a lack of quantitative identification and analysis of its characteristics.In this study,based on the 1997-2017 the State Council-provincial-municipal government work report texts,we use computer textual analysis technology to quantitatively identify the characteristics of fiscal governance and its dynamic trends.The results show that:(1)In terms of governance goals,local governments emphasize development,and there is room for improving focus on equity.In the way of governance,local governments attach more importance to dealing with the relationship between the government and the market.(2)In the direction of governance,the change of the word frequency of Five-in-One reflects that the fiscal governance of local governments conforms to the needs of the times.In terms of industrial structure,the primary industry remains its focus.The word frequency of the secondary industry has slightly decreased while that of the tertiary industry has an upward trend.(3)The work reports of the municipal government,the State Council and the provincial government have high textual similarity,which indicates that local governments actively implement the policy arrangement of the superior government.This study provides a new perspective for clarifying the situation of local government financial governance,and has reference significance for further improving the ability of local fiscal governance.