基于财政透明度的财政信息披露问题研究

发布时间：2018-03-01 14:04

本文关键词： 信息披露财政透明度政府一般性资金社会保障资金公共企业资金　出处：《浙江财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：财政透明是公共财政的必然要求，是政府财政管理的一个体现，，是公众行使知情权的基本条件，是强化政府履行公共受托责任的重要途径。政府信息披露能促进政府决策效率，能强化政府和官员履行受托责任的义务，保障公众的基本权利。随着政府预算管理的改革、政府职能的转换，市场经济的发展，我国政府信息需求者逐渐增多，除了政府财政部门、立法监督机构、公众对政府信息的质量和内容也提出了个更高层次的需要。国际货币基金组织（IMF）和经济合作与发展组织（OECD）先后颁布了财政透明度的规范准则来指导各个国家，避免一些国家因为不良的财政政策导致本国和其他国家的财政负担。对于经济转型的国家，他们解决问题的重点放在了增加人们的政治参与度和提高财政透明度上。而发展中国家增加财政透明度不仅利于国际之间的经济合作，更能规范国家政府的职能行为、维护社会公平性和约束职能部门的权力。近些年，我国政府信息披露取得一定的突破，财政透明度意识增强，但是仍然我国信息披露的现状与我国政府信息需求情况不适应，成为我国财政制度改革的绊脚石。对政府信息披露的努力，不仅需要政府从党中央到基层的努力，还需要人们自下而上的推动。目前我国这两方面的努力效果并不明显，财政透明度制度的完善还缺乏制度和法律基础。美国由反映预算收支的信息过渡到政府的内部财务管理制度，再过渡到政府履行受托责任的信息，另外也十分注意到财务信息和非财务信息的披露，保障了信息的完整性、可靠性和相关性。我国在推进政府信息披露的改革中，应该借鉴发达国家的成功经验，立足国情，充分考虑我国预算管理制度、资产负债财产状况、政府绩效评价等各个方面情况。本文从我国现有的财政透明度的制度入手，结合政府已经公开的财政信息，对我国政府信息披露进行初步分析。通过国际社会对政府信息披露的要求和我国实际情况和现实需要的对比，提出我国政府信息披露的可行性建议。
[Abstract]:Fiscal transparency is an inevitable requirement of public finance, an embodiment of government financial management, a basic condition for the public to exercise the right to know, and an important way to strengthen the government's performance of public fiduciary duty. The disclosure of government information can promote the efficiency of government decision-making. With the reform of government budget management, the transformation of government functions and the development of market economy, the number of people in need of government information in our country has gradually increased. In addition to the government financial departments, legislative oversight bodies, The public has also raised a higher level of demand for the quality and content of government information. The International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) have successively issued normative guidelines on fiscal transparency to guide countries. To avoid the financial burden of some countries resulting from poor fiscal policies. For countries with economies in transition, They focus on increasing people's political participation and fiscal transparency. And developing countries' increased fiscal transparency not only benefits international economic cooperation, but also regulates the functioning of national governments. Maintain social equity and constrain the authority of the functional department. In recent years, our government information disclosure has made a certain breakthrough, and the awareness of financial transparency has been enhanced, but the current situation of information disclosure in our country is still not suitable for our government information needs. It has become a stumbling block to the reform of our financial system. The efforts to disclose government information not only need the efforts of the government from the party Central Committee to the grass-roots level, but also require people to push from the bottom up. At present, the results of these two efforts in our country are not obvious. The improvement of the financial transparency system also lacks the system and legal basis. The United States has transitioned from information reflecting budget revenues and expenditures to the internal financial management system of the government, and then to the information that the government fulfils its fiduciary responsibilities. In addition, great attention has been paid to the disclosure of financial information and non-financial information, which has ensured the integrity, reliability and relevance of information. In promoting the reform of government information disclosure, China should draw lessons from the successful experiences of developed countries and base itself on the national conditions. Fully consider the budget management system, assets, liabilities and property, government performance evaluation and other aspects of the situation. This article starts with the existing system of financial transparency in our country and combines the financial information that the government has already made public. This paper makes a preliminary analysis on the disclosure of government information in our country, and puts forward some feasible suggestions on the disclosure of government information through the comparison between the requirements of the international community for the disclosure of government information and the actual and realistic needs of our country.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812

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