我国预算公开进展、问题及建议——基于2013年我国各级政府部门预算公开相关数据的分析

发布时间：2018-04-25 19:48

本文选题：预算公开 + 部门预算　；参考：《会计之友》2015年07期

【摘要】：预算公开制度自2008年起进入公众视野,其热度从未退却。文章主要结合当今形势政策及预算公开在我国的重视程度,简述了预算公开的理论基础,并概括总结了我国2013年预算公开工作的进展及总体评价。同时,通过手工搜集各级政府部门2013年预算公开相关数据,从中央部门预算表科目类别汇总情况、中央部门"三公经费"预算公开的说明情况、各省财政厅同广东省财政厅"三公经费"预算公开的对比分析情况三个方面切入,说明了我国预算公开中存在的问题。最后就如何完善预算公开制度提出了实质性建议。
[Abstract]:The budget disclosure system has been in public view since 2008, and its popularity has never receded. Combined with the current situation, policy and the importance of budget publicity in China, this paper briefly describes the theoretical basis of budget disclosure, and summarizes the progress and overall evaluation of budget openness in 2013 in China. At the same time, through manual collection of relevant data on the 2013 budgets of government departments at all levels, a summary of the categories of subjects in the budget table of the central departments, and an explanation of the "three public funds" budgets of the central departments, The comparison and analysis of the budget disclosure of "three public funds" between the provincial finance department and the Guangdong province finance department is made in three aspects, which shows the problems existing in the budget disclosure in our country. Finally, the paper puts forward some substantive suggestions on how to perfect the system of budget disclosure.
【作者单位】：暨南大学管理学院;
【基金】：国家自然科学基金重点项目“中国企业管理会计理论与方法研究”(71032006);国家自然科学基金项目“分布式数据一致性与XBRL网络财务报告质量控制”(71171097) 暨南大学企业发展研究所重大项目“企业转型中的战略成本管理研究”(2014ZD001)
【分类号】：F812.3

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