我国财政预算公开透明的动力机制研究
发布时间：2018-07-15 14:21
【摘要】：十八届三中全会将财政预算的公开透明作为财税体制改革的一项重要环节提上日程,目前中国的财政预算透明度远远落后于世界其他国家,甚至与世界平均水平相差甚远。财政预算信息的公开透明具有重要而深远的意义,改革的任务也较为艰巨。本文对财政预算的公开透明的相关文献做了较为深入的研究,结合了目前我国财政预算透明度的现状,提出从动力机制视角进行分析,认为目前我国预算透明度低,预算信息得不到公开透明是政府部门缺乏预算信息公开的动力所造成的,预算透明度低在于动力机制的缺失。接下来本文运用预算信息公开与隐匿的博弈模型进行分析和说明。政府部门在预算信息的公开透明上存在着成本和收益的衡量,当政府具备隐藏预算信息的条件时,博弈的均衡解很大程度上是政府不公开预算信息。相反,当政府不具备隐藏预算信息的条件时,博弈的唯一均衡解是公开预算信息。因此,要想实现预算的公开透明,使预算公开透明成为唯一均衡解,必须运用动力机制来使博弈的均衡解由不公开转向公开。有了上述分析,本文接下来详细分析了促进预算信息公开透明的动力要素的作用机制。在政府预算管理学和财政学等相关理论的研究的基础上,结合管理学和动力学等相关理论,详细的阐述了作为约束力的制度要素、作为牵引力力的激励要素、作为压力的舆论要素、作为内部力量的组织要素和作为推动力的信息化要素这五种要素如何作用于政府预算信息的公开,以此实现均衡解的转移。通过各种力的作用机制,使得政府隐匿预算信息的成本增加,收益减小;公开预算信息的收益增加,成本减小。以此使得政府逐步公开预算信息。接下来本文通过研究预算公开透明程度高的国家和地区的情况,发现先进国家在动力机制的建设上比较完备,以此本文从动力机制要素视角上较为详细的分析了先进国家的公开实践和经验,希望为我国预算公开透明的动力机制建设上提供启示。本文在思考我国预算公开现状情况下,充分借鉴国内外预算公开透明度的国家和地区经验,结合我国国情,从动力机制视角提出了促进我国预算公开透明的一些好的意见和建议。动力机制为我国完善预算公开透明提供了一种思路,可以不断寻求和创新多样化的预算公开透明模式,以期早日实现我国的预算公开和透明化。
[Abstract]:The third Plenary session of the 18th CPC Central Committee made the transparency of the fiscal budget an important part of the reform of the fiscal and taxation system. At present, the transparency of China's fiscal budget is far behind that of other countries in the world, or even far behind the average level of the world. The transparency of budget information is of great significance and the task of reform is arduous. This paper makes a deep research on the open and transparent related documents of financial budget, combines the present situation of our country's budget transparency, puts forward the analysis from the angle of dynamic mechanism, and thinks that our country's budget transparency is low at present. The lack of transparency of budget information is caused by the lack of government departments' motivation to make budget information public, and the low transparency of budget lies in the lack of dynamic mechanism. Then this paper uses the game model of budget information disclosure and concealment to analyze and explain. When the government has the condition of hiding the budget information, the equilibrium solution of the game is to a large extent the government does not disclose the budget information. On the contrary, when the government does not have the condition to hide the budget information, the only equilibrium solution of the game is the open budget information. Therefore, in order to realize the transparency of the budget and make the transparency of the budget become the only equilibrium solution, we must use the dynamic mechanism to change the equilibrium solution of the game from closed to open. With the above analysis, this paper analyzes the mechanism of driving factors to promote transparency of budget information in detail. On the basis of the research of related theories such as government budget management and finance, combined with the relevant theories of management and dynamics, this paper expounds in detail the system element as binding force and the incentive factor of traction force. As the public opinion element of pressure, the organizational factor of internal force and the information element of driving force, how these five factors act on the publicity of government budget information, so as to realize the transfer of equilibrium solution. Through the mechanism of various forces, the cost of the government hiding budget information increases and the income decreases, while the income of the public budget information increases and the cost decreases. As a result, the government gradually opens up budget information. Next, by studying the situation of countries and regions with a high degree of transparency in budget openness, this paper finds that advanced countries are relatively complete in the construction of dynamic mechanisms. Based on this, this paper analyzes the open practice and experience of advanced countries in detail from the perspective of dynamic mechanism elements, hoping to provide enlightenment for the construction of dynamic mechanism in our country's budget openness and transparency. This paper, considering the present situation of budget openness in China, fully draws lessons from the national and regional experiences of transparency of budget openness at home and abroad, and combines with the national conditions of our country. From the perspective of dynamic mechanism, this paper puts forward some good suggestions and suggestions to promote the transparency of China's budget. The motive mechanism provides a way of thinking for our country to perfect the budget openness and transparency, which can continuously seek and innovate the diversified budget transparency mode, in order to realize the budget openness and transparency of our country as soon as possible.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3
[Abstract]:The third Plenary session of the 18th CPC Central Committee made the transparency of the fiscal budget an important part of the reform of the fiscal and taxation system. At present, the transparency of China's fiscal budget is far behind that of other countries in the world, or even far behind the average level of the world. The transparency of budget information is of great significance and the task of reform is arduous. This paper makes a deep research on the open and transparent related documents of financial budget, combines the present situation of our country's budget transparency, puts forward the analysis from the angle of dynamic mechanism, and thinks that our country's budget transparency is low at present. The lack of transparency of budget information is caused by the lack of government departments' motivation to make budget information public, and the low transparency of budget lies in the lack of dynamic mechanism. Then this paper uses the game model of budget information disclosure and concealment to analyze and explain. When the government has the condition of hiding the budget information, the equilibrium solution of the game is to a large extent the government does not disclose the budget information. On the contrary, when the government does not have the condition to hide the budget information, the only equilibrium solution of the game is the open budget information. Therefore, in order to realize the transparency of the budget and make the transparency of the budget become the only equilibrium solution, we must use the dynamic mechanism to change the equilibrium solution of the game from closed to open. With the above analysis, this paper analyzes the mechanism of driving factors to promote transparency of budget information in detail. On the basis of the research of related theories such as government budget management and finance, combined with the relevant theories of management and dynamics, this paper expounds in detail the system element as binding force and the incentive factor of traction force. As the public opinion element of pressure, the organizational factor of internal force and the information element of driving force, how these five factors act on the publicity of government budget information, so as to realize the transfer of equilibrium solution. Through the mechanism of various forces, the cost of the government hiding budget information increases and the income decreases, while the income of the public budget information increases and the cost decreases. As a result, the government gradually opens up budget information. Next, by studying the situation of countries and regions with a high degree of transparency in budget openness, this paper finds that advanced countries are relatively complete in the construction of dynamic mechanisms. Based on this, this paper analyzes the open practice and experience of advanced countries in detail from the perspective of dynamic mechanism elements, hoping to provide enlightenment for the construction of dynamic mechanism in our country's budget openness and transparency. This paper, considering the present situation of budget openness in China, fully draws lessons from the national and regional experiences of transparency of budget openness at home and abroad, and combines with the national conditions of our country. From the perspective of dynamic mechanism, this paper puts forward some good suggestions and suggestions to promote the transparency of China's budget. The motive mechanism provides a way of thinking for our country to perfect the budget openness and transparency, which can continuously seek and innovate the diversified budget transparency mode, in order to realize the budget openness and transparency of our country as soon as possible.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3
【参考文献】
相关期刊论文 前10条
1 向立文;欧阳华;;政府应急信息公开的动力机制研究[J];内蒙古科技与经济;2015年19期
2 吴俊培;龚e，
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