应战略与组织管理研究所张国兴教授邀请，加拿大萨斯喀彻温大学公共政策研究生学院牟海珍副教授来我院举办学术报告。欢迎感兴趣的师生积极参加！

主题：Transparency of budgets: an analysis of Canadian data

报告人：牟海珍 副教授

主持人：张国兴 教授

时间：2019年6月21日（周五）上午9:30-11:30

地点：兰州大学齐云楼204会议室

讲座简介

In this paper we review the changes in budgeting institutions since 1981 in the ten Canadian provinces and evaluate their roles in budget management. Alesina and Perotti (1996) distinguish between three types of budgeting institutions that affect budget balance: 1) numerical targets (e.g. balanced budget laws). 2) transparency rules. 3) procedural rules (e.g. hierarchical vs. collegial voting procedures). They conclude that balanced budget laws and top-down voting procedures may reduce budget transparency and “checks and balances” in the process, which undermines a government’s ability to achieve long term fiscal objectives (Alesina and Perotti 1996, 403-404).

In this paper we test the hypotheses of Alesina and Perotti (1996) using data of the Canadian provinces from 1981 to 2017. We first propose a framework to define and measure transparency of budgets. Using the numerical index of transparency and numerical index of stringency (Tapp 2013), we analyze the evolving relationship between stringency of numerical targets and transparency of budgets, and then evaluate their joint effects on annual budget balance and debt-to-GDP ratio. This study will provide insights on the role of fiscal rules in fiscal governance and inform decisions on budgeting institutions.

报告人简介

牟海珍, 加拿大萨斯喀彻温大学公共政策研究生学院副教授。她2009年在加拿大卡尔顿大学获经济学博士学位，在大学主要教授公共财政学和计量研究方法。她在Public Budgeting & Finance， Public Finance Review，Health Policy等国际专业期刊上发表十余篇论文，担任Publius: the Journal of Federalism; Canadian Public Policy等杂志匿名审稿人，并获得加拿大人文与社科研究基金、卫生与健康基金等资助。她的研究领域包括：公共医疗保险体系的选择、财政转移支付、财政预算分配、公共部门的绩效治理等。