财政透明度与预算改革:基于四川省县级政府的调查研究

发布时间：2018-10-09 12:52

【摘要】：笔者跟踪调查了2010—2012年四川省181个县(市辖区、县级市、自治县)的财政信息公开情况,发现3年间县级财政透明度的总分平均值分别为18.40、21.36和31.80(满分100)。调查反映出的特征事实包括:1.四川省县级财政透明度的绝对水平不高,但呈上升趋势;2.成都市县级财政透明度显著领先于四川省内其他地级市;3.在四川省县级政府结构和职能的基本信息之外,部门间权责关系有待公开厘清;4.大多数的四川省县级政府没有完整公布预决算文件;5.四川省县级"三公"消费和非一般公共预算信息严重缺失;6.四川省县级预算对会计基础和编制标准的说明普遍忽视;7.大多数的四川省县级政府没有及时公布预决算文件。结合新《预算法》的要求和对四川省的调查结果,我们认为良好的财政透明度是预算信息真实性的保证,而后续改革应注重加强预算信息的全面性、详细性、及时性和易懂性,从而通过财政透明程度的提升来推动我国现代财政制度的建立。
[Abstract]:The author followed up and investigated the disclosure of financial information in 181 counties (municipal districts, county-level cities, autonomous counties) in Sichuan Province from 2010 to 2012. It was found that the average total score of financial transparency at the county level in the three years was 18.40,21.36 and 31.80 (full score 100), respectively. The characteristic facts reflected in the survey include: 1. The absolute level of fiscal transparency at the county level in Sichuan Province is not high, but it is on the rise. Chengdu County Financial Transparency is significantly ahead of other prefectural cities in Sichuan Province. In addition to the basic information on the structure and functions of the county government in Sichuan Province, the inter-departmental relationship between powers and responsibilities needs to be publicly clarified. Most of Sichuan's county-level governments have not fully released the documents of their budget and final accounts. Sichuan county "three public" consumption and non-general public budget information is seriously missing 6. 5%. The county budget of Sichuan Province generally ignores the accounting basis and standards. Most county-level governments in Sichuan province did not publish budget documents in time. In light of the requirements of the new Budget Law and the results of the investigation on Sichuan Province, we believe that good financial transparency is the guarantee of the authenticity of budget information, and that the follow-up reform should focus on strengthening the comprehensiveness, detail, timeliness and comprehensiveness of budget information. Thus, we can promote the establishment of our modern financial system by improving the degree of fiscal transparency.
【作者单位】：西南财经大学财政税务学院;
【基金】：中央高校基本科研业务费专项资金青年教师成长项目“地方财政透明度调查与预算编制改革”(项目编号:JBK140106)
【分类号】：F812.7

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