我国公共部门预算透明度研究——以中央部门预算公开数据为例

发布时间：2018-06-28 19:40

本文选题：公共财政 + 预算透明度　；参考：《财政研究》2016年01期

【摘要】："实施全面规范、公开透明的预算制度"是我国预算改革的目标。中央部门预算公开程度具有重要的示范效应,直接关系到政府公信力的建设和公民民主权力的实现。本文以国际货币基金组织(IMF)提出的财政透明四大核心原则为基础,构建了包括7个一级指标,18个二级指标,40个三级指标的预算透明度评估指标体系,并以91个中央级部门为对象,对预算透明度进行实证检验。结果表明,五年来中央级部门预算公开取得明显进展,但仍然存在预算报表公布率不高、预算信息公开的内容和形式不统一、信息公开的便捷性和易懂性不足、经济分类信息缺失较多等不足。为此,本文提出了健全相关法律法规、完善政府收支科目、健全政府预算信息公开机制、建立互动回应机制等对策建议。
[Abstract]:The goal of China's budget reform is to implement a comprehensive and transparent budget system. The publicity of the central department budget has an important demonstration effect, which is directly related to the construction of the government's credibility and the realization of the citizen's democratic power. Based on the four core principles of financial transparency proposed by the International Monetary Fund (IMF), this paper constructs a budget transparency evaluation index system, which includes 7 primary indicators, 18 secondary indicators and 40 third-level indicators. Taking 91 central departments as the object, the paper makes an empirical test on budget transparency. The results show that in the past five years, significant progress has been made in the budget disclosure of central departments, but there are still some problems, such as the low publication rate of budget statements, the disunity of the contents and forms of budget information disclosure, and the lack of convenience and comprehensibility of information disclosure. Lack of economic classification information and other deficiencies. Therefore, this paper puts forward some countermeasures and suggestions, such as perfecting relevant laws and regulations, perfecting government revenue and expenditure subjects, perfecting government budget information disclosure mechanism, establishing interactive response mechanism, and so on.
【作者单位】：上海交通大学国际与公共事务学院;
【基金】：国家社科基金重大项目《全面深化改革中政府购买公共服务制度化研究》(14ZDA065) 教育部留学回国人员科研启动基金资助项目《我国基本公共服务的绩效评估与改进策略研究》(第43批)
【分类号】：F812.3

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