【摘要】 及时有效地回应社会成员的公共需求是现代国家治理的内在要求，财政作为国家治理的基础和重要支柱，为提高政府回应性提供了必要保障。本文基于预算法治化视角，以经修订并于2015年开始实施的《中华人民共和国预算法》(以下简称“新《预算法》”)实施为切入点，基于2012—2020年地级市样本数据，采用双重差分法考察了新《预算法》实施对地方政府回应性的影响。研究发现，新《预算法》实施提高了地方政府对民生需求的回应性。机制分析表明，预算执行约束和审计监督力度是新《预算法》实施影响地方政府回应性的重要渠道。异质性分析结果表明，在财政分权程度高的地区和东部沿海地区，新《预算法》实施对地方政府回应性表现更加显著。进一步分析发现，新《预算法》实施能够有效提高地方政府对民生需求的回应质量。此外，以GDP为主的晋升考核机制显著弱化了新《预算法》实施对地方政府回应性的促进作用。本文的研究不仅揭示了新《预算法》实施的效果，为健全现代预算制度提供了新的理论依据，也从现代国家治理的视角，深化了提高地方政府回应性的财政探索。更多还原

【Abstract】 Timely and effective response to the public needs of social members is the inherent requirement of modern national governance. As the foundation and important pillar of national governance, public finance provides the necessary guarantee for improving the responsiveness of government. From the perspective of legalizing budgeting, based on the implementation of the Budget Law revised in 2015(This paper refersto it as the New Budget Law), the authors select the data at the prefecture level from 2012 to 2020 and use the difference in difference method to investigate the impact of the implementation of the new Budget Law on local government responsiveness. The result shows that the new Budget Law has improved the responsiveness of local governments to the needs of people’s livelihood. Mechanism analysis shows that force of budget implementation and government auditing are important channels through which the implementation of the new Budget Law affects local government responsiveness. Heterogeneity analysis finds that in regions with high fiscal decentralization and coastal areas, the implementation of the new Budget Law exhibits a stronger facilitating effect on local government responsiveness. A Further analysis finds that the new Budget Law has significantly improved the quality of the government’s response to livelihood needs. In addition, the traditional promotion mechanism based on GDP significantly weakens the incentive effect of the new Budget Law on local government responsiveness. These findings not only reveal the implementation effect of the new Budget Law, which provide a new theoretical basis to improve modern budget system, but also expand the research on influencing factors of local government fiscal responsiveness.更多还原