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通过对2009-2013年我国31个省级政府财政透明度的调查和评估,我们发现我国省级财政透明度逐年上升,但整体水平依然很低;各省份(1)特别是排名前列省份财政透明度的跨年度变化较大;省际间财政透明度差距较大,且呈现先缩小后扩大的趋势。我们认为,与财政信息公开相关的法规制度方面的进展和不足是解释省级财政透明度变化趋势的重要因素。为进一步提高省级财政透明度,我们建议:修订现行有关信息公开的法律法规;在《中华人民共和国预算法》中明确预算公开的法律界限;进一步加强中央政府的示范和推动作用,将财政信息公开纳入政府绩效考核体系。
Through the investigation and assessment of the fiscal transparency of the 31 provincial governments in China from 2009 to 2013, we find that the transparency of provincial finance in our country has been increasing year by year, but the overall level is still very low. All provinces (1), especially the top ten provinces With a big change. There is a large gap between the provincial financial transparency, and the trend of narrowing first and then widening. In our opinion, the progress and deficiencies in the regulations and systems related to the disclosure of financial information are important factors for explaining the changes in provincial fiscal transparency. In order to further enhance the provincial financial transparency, we propose: to amend the current laws and regulations on the disclosure of information; to clarify the legal limits of budget disclosure in the Budget Law of the People’s Republic of China; to further strengthen the role of the central government in demonstrating and promoting the disclosure of financial information Included in the government performance appraisal system.