基于国家治理视域下的财政信息公开透明影响因素研究

发布时间：2018-05-22 10:35

本文选题：国家治理 + 财政治理　；参考：《湖南商学院学报》2016年05期

【摘要】：中共十八届三中全会以前所未有的历史高度赋予了财政"国家治理的基础和重要支柱"的特殊定位,意义重大而深远。从国家和社会的关系和人民的关系来讲,经历了国家统治、国家管理、国家治理三个阶段,财政在其中也分别扮演了不同的角色,财政信息的公开透明也随着不同阶段而不断发展。本文基于国家治理的视角对财政信息的公开透明进行了研究,利用2009~2015《中国财政透明度报告》实证分析了财政透明度的影响因素,提出了提升我国省级政府财政透明度的措施。
[Abstract]:The third Plenary session of the 18th CPC Central Committee, with an unprecedented historical height, has endowed the fiscal "foundation and important pillar of national governance" with a special position, which is of great significance and far-reaching significance. In terms of the relationship between the state and the society and the relationship between the people and the people, it has gone through three stages: state rule, state administration, and state governance, in which finance has also played different roles. The transparency of financial information also develops with different stages. Based on the perspective of national governance, this paper studies the transparency of financial information, analyzes the influencing factors of fiscal transparency by using the 2009 / 2015 China report on Fiscal Transparency, and puts forward some measures to enhance the fiscal transparency of provincial governments in China.
【作者单位】：中央财经大学财税学院;
【基金】：国家社会科学基金重点项目“建设现代预算制度研究—基于制约和监督权力运行的视角”(项目编号:14AZD022) 中央财经大学重大科研培育项目“国家治理能力提升下的政府施政行为规范研究” 中财-鹏元投融资研究所研究项目
【分类号】：F812.2

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