我国中央部门预决算透明度评价研究
发布时间：2019-02-18 09:37
【摘要】："实施全面规范、公开透明的预算制度"是现阶段我国预算改革的目标。部门预决算是政府预决算的基础和核心组成部分。中央部门预决算公开具有重要的示范和带头作用,直接关系到我国预算改革目标的实现。本文依据依法治国、依法行政的原则,以国际货币基金组织(IMF)提出的核心原则为基础,结合以往国内外学者的研究和我国的国情,构建了包括3个一级指标,8个二级指标,26个三级指标的评价指标体系,对我国104个中央部门2014年和2015年的预决算数据进行评估。结果表明,两年来中央部门预决算公开取得明显进展,但仍然存在法律法规不完善、公开程度不够、检索不方便、公开形式不规范等问题,并提出完善法律法规体系、细化公开内容、设立名副其实的公开专栏、规范公布形式等对策建议。
[Abstract]:Implementation of a comprehensive and transparent budget system is the goal of China's budget reform at the present stage. The department budget final account is the government budget final account foundation and the core constituent. The publicity of budget and final accounts of the central department has an important role in demonstration and leadership, which is directly related to the realization of the goal of budget reform in China. Based on the principle of governing the country according to law and administration by law, based on the core principles put forward by the International Monetary Fund (IMF), combined with the previous studies of scholars at home and abroad and the national conditions of our country, this paper constructs three first-level indicators. The evaluation index system of 8 secondary indexes and 26 third-level indexes is used to evaluate the data of 2014 and 2015 budget and final accounts of 104 central departments in China. The results show that in the past two years, significant progress has been made in the disclosure of budget and final accounts of central departments, but there are still some problems, such as imperfect laws and regulations, inadequate publicity, inconvenient retrieval, non-standard forms of disclosure, and so on. Detailed public content, set up a real open column, standardize the form of publicity and other countermeasures.
【作者单位】： 湖南农业大学;
【分类号】：F812.3
本文编号：2425725
[Abstract]:Implementation of a comprehensive and transparent budget system is the goal of China's budget reform at the present stage. The department budget final account is the government budget final account foundation and the core constituent. The publicity of budget and final accounts of the central department has an important role in demonstration and leadership, which is directly related to the realization of the goal of budget reform in China. Based on the principle of governing the country according to law and administration by law, based on the core principles put forward by the International Monetary Fund (IMF), combined with the previous studies of scholars at home and abroad and the national conditions of our country, this paper constructs three first-level indicators. The evaluation index system of 8 secondary indexes and 26 third-level indexes is used to evaluate the data of 2014 and 2015 budget and final accounts of 104 central departments in China. The results show that in the past two years, significant progress has been made in the disclosure of budget and final accounts of central departments, but there are still some problems, such as imperfect laws and regulations, inadequate publicity, inconvenient retrieval, non-standard forms of disclosure, and so on. Detailed public content, set up a real open column, standardize the form of publicity and other countermeasures.
【作者单位】： 湖南农业大学;
【分类号】：F812.3
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，本文编号：2425725
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