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财政透明化是极其重要的,但却很难实现。透明化的概念要比字面上传达的意思更为复杂。与通用意义上的透明化相关的分析工具,也可用来分析公共支出。实现公共支出透明化面临着挑战,需要根据各地不同的情况采取明确的策略。本文明确了公共支出透明化的具体含义,从透明化的四个方向,即向内、向外、向上和向下来界定。本文指出了有效实现公共支出透明化所遇到的障碍,并将其定性为固有障碍或人为障碍。解决这些障碍,尤其是由政策制定者制造的障碍,是实现更加有效的透明化的途径——在这里,更加有效的透明化不仅包括有关公共支出的有效透明化,也包括公共支出替代品的有效透明化。重要的不仅是数量:不同种类的透明化,将为公共政策目标的达成带来不同的影响。因此,如何构建透明机制,将决定它们在效率、公平和民主责任方面对公共政策产生的影响。对实践工作者的启示公共支出的透明化是十分重要的,但难以实现。困难来自于复杂的技术问题及政治过程。真正希望提高公共支出透明化的政府,必须清除固有障碍(如公众对预算金额及这些预算与国民账户之间的关系了解不足)并停止制造人为障碍(如具有误导性的数字和以替代品来代替直接公共支出)。重要的不仅是透明化的数量:不同种类的透明化将为公共政策目标的达成带来不同的影响。因此,如何构建透明机制,将决定它们在效率、公平和民主责任方面对公共政策产生的影响。
Financial transparency is extremely important but difficult to achieve. The concept of transparency is more complicated than what it literally means. Analytical tools related to transparency in the common sense can also be used to analyze public spending. Transparency in public spending faces challenges that require a clear strategy based on the different circumstances in each country. This paper clarifies the specific meaning of the transparency of public expenditure, defined from the four directions of transparency, that is, inward, outward, upward and downward. This article points out the barriers to effectively achieving transparency in public spending and characterizes them as inherent barriers or human barriers. Addressing these barriers, especially those created by policymakers, is a way to achieve more effective transparency - where more effective transparency includes not only effective transparency about public spending but also public spending alternatives Effective and transparent. What matters is not only quantity: Different types of transparency will have different implications for the achievement of public policy goals. Thus, how transparent mechanisms will be constructed will determine their impact on public policy in terms of efficiency, equity and democratic accountability. Enlightenment to Practitioners Transparency in public spending is important but difficult to achieve. Difficulties come from complex technical issues and political processes. Governments that really want transparency in public spending must clear inherent barriers (such as the public’s lack of understanding of the budget amount and the relationship between these budgets and national accounts) and stop the creation of human-made barriers (such as misleading numbers and alternatives Instead of direct public spending). What matters is not only the amount of transparency: Different kinds of transparency will have different implications for the achievement of public policy goals. Thus, how transparent mechanisms will be constructed will determine their impact on public policy in terms of efficiency, equity and democratic accountability.