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<p>Digital governance represents a pivotal shift in governmental administration and a fundamental pathway toward achieving national governance modernization in the digital age. Leveraging the National Pilot Policy of Information Benefiting the People (NPPIP) as a quasi-natural experiment, this study employs panel data from 237 prefecture-level and above cities in China between 2010 and 2022 to empirically investigate the impact of government digital governance on fiscal expenditure efficiency. The results show that the NPPIP significantly enhances fiscal expenditure efficiency, and this conclusion remains valid after undergoing multiple robustness tests. Mechanism analyses further uncover that the enhancement stems primarily from improved resource allocation efficiency and greater fiscal transparency. Heterogeneity analysis indicates that the effects are driven mainly by gains in technical efficiency change and are more substantial in cities with higher administrative levels. This study offers innovative causal evidence on how government governance reshapes fiscal expenditure efficiency from a digital transformation perspective. It provides essential theoretical underpinnings and empirical evidence to further advance governance model innovation and fiscal sustainability.</p>

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Government digital governance and fiscal expenditure efficiency: empirical evidence from the national pilot policy of information benefiting the people in China

  • 期刊论文

  • 发表日期：

    2026年5月19日

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  • Guanghui Tong,
  • Chengyi Yang,
  • Yongqiang Zhang

摘要

Digital governance represents a pivotal shift in governmental administration and a fundamental pathway toward achieving national governance modernization in the digital age. Leveraging the National Pilot Policy of Information Benefiting the People (NPPIP) as a quasi-natural experiment, this study employs panel data from 237 prefecture-level and above cities in China between 2010 and 2022 to empirically investigate the impact of government digital governance on fiscal expenditure efficiency. The results show that the NPPIP significantly enhances fiscal expenditure efficiency, and this conclusion remains valid after undergoing multiple robustness tests. Mechanism analyses further uncover that the enhancement stems primarily from improved resource allocation efficiency and greater fiscal transparency. Heterogeneity analysis indicates that the effects are driven mainly by gains in technical efficiency change and are more substantial in cities with higher administrative levels. This study offers innovative causal evidence on how government governance reshapes fiscal expenditure efficiency from a digital transformation perspective. It provides essential theoretical underpinnings and empirical evidence to further advance governance model innovation and fiscal sustainability.