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财政透明度的提升不仅需要中央政府关于财政信息公开制度的顶层设计,也需要各级政府部门积极贯彻落实。本文利用上海财经大学公共政策研究中心2015中国省级财政透明度调查数据评估了省级政府对新《预算法》、《关于深化预算管理制度改革的决定》等相关预决算信息公开法律政策的执行情况。调查结果表明财政信息公开的制度规定过于笼统、约束力不强和地方政府对预决算公开法律政策的选择性落实与象征性执行是中国省级财政透明度整体水平低、地区差异明显的重要原因。细化预决算信息公开内容的法律规定、明确公开与秘密的界限、强化信息公开不力的监督问责是提升中国财政透明度的重要途径。
The improvement of fiscal transparency requires not only the top-level design of the central government’s public disclosure system for financial information but also the active implementation of the government departments at all levels. In this paper, we use the data of China’s provincial fiscal transparency survey from the 2015 Public Finance Research Center of Shanghai University of Finance and Economics to evaluate the implementation of the laws and regulations on the information disclosure of the new budget law and the Decision on Deepening the Reform of the Budget Management System . The survey results show that the system of disclosure of financial information is too general and the binding power is not strong and that the selective implementation and symbolic implementation of the local government’s open legal policy on the budget of final accounts are the important reasons for the overall level of provincial fiscal transparency in China is low and the regional differences are obvious. To clarify the legal provisions for the disclosure of the final accounts information, to clarify the boundaries of publicity and secrecy and to strengthen the accountability of publicity for the weak disclosure of information is an important way to enhance China’s fiscal transparency.