中国省级财政透明度:变化趋势与提升路径——基于2009-2013年省级政府财政透明度的调查和评估

发布时间：2018-04-05 22:35

本文选题：省级政府　切入点：财政透明度　出处：《上海财经大学学报》2015年05期

【摘要】：财政透明是保障社会公众知情权的必然要求,也是实现有效财政监督的前提条件。文章通过对2009年至2013年中国大陆31个省级政府财政透明度的调查和评估后发现:我国省级财政透明度逐年提高,但整体水平依然很低;各省份年度排名波动明显,特别是综合排名前列省份的年度排名波动更大;省际间财政透明度差距较大,且呈现出先缩小后扩大的趋势。我们认为,与财政透明相关的法律法规制度方面的进展及其不足是解释过去五年省级财政透明度变化趋势的重要因素。为此,应通过完善相关法律法规制度建设来提升省级财政透明度。具体而言,在《保密法》中应列举规定涉密财政信息,提升《政府信息公开条例》的法律层次,废除或修改与政府信息公开基本原则相抵触的各项规定,如国办《意见》中关于依申请公开的"一事一申请"等,同时进一步明确《预算法》中有关预算公开的条款。此外,还应加强中央政府的示范和推动作用,将财政透明纳入省级政府绩效考核体系。
[Abstract]:Financial transparency is an inevitable requirement to protect the public's right to know, and also a prerequisite for effective financial supervision.Through the investigation and evaluation of the fiscal transparency of the 31 provincial governments in mainland China from 2009 to 2013, it is found that the provincial financial transparency in China is increasing year by year, but the overall level is still very low.In particular, the annual ranking of the top provinces in the comprehensive ranking is more volatile, and the inter-provincial fiscal transparency gap is large, and the trend is to reduce first and then expand.We believe that the progress and shortcomings of the laws and regulations related to fiscal transparency are important factors in explaining the trend of provincial fiscal transparency in the past five years.Therefore, we should improve the provincial financial transparency by perfecting the relevant laws and regulations.Specifically, in the Secrets Act, it is necessary to enumerate financial information related to confidentiality, to raise the legal level of the regulations on the publicity of Government Information, and to repeal or amend various provisions that conflict with the basic principles of disclosure of government information.For example, the "one thing one application" of the State Office of the people's Republic of China, which is open to the public according to the application, and so on, and at the same time, the provisions concerning the budget disclosure in the Budget Law are further clarified.In addition, we should strengthen the demonstration and promotion role of the central government and bring fiscal transparency into the performance appraisal system of provincial governments.
【作者单位】：上海财经大学公共经济与管理学院;
【基金】：上海财经大学“中国财政透明度调查”项目2009年度至2013年度调查情况的总结和分析
【分类号】：D922.1;D922.21;F812.3

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