广西财政信息公开问题研究

发布时间：2018-06-10 04:59

本文选题：财政 + 信息公开　；参考：《广西大学》2016年硕士论文

【摘要】：财政信息公开是保证人民知情权、完善民主政治的必要手段。但是由于我国特殊的国情,在过去数千年的历史中没有政府财政信息公开的先例,随着我国经济社会飞速发展,公众的生活水平不断提高的同时,国家治理水平也不断提升,依法治国的理念深入人心,政府信息尤其是涉及财政信息是否公开、透明成为公众关注的热点问题。2008年,《政府信息公开条例》首次提出政府应公开其预算、决算等信息,开启了财政信息公开的先河。2015年正式开始实施的新《预算法》明确规定了财政预算、预算调整、决算、举借债务的情况等重要事项都必须在规定时间内向社会公开,为财政信息公开提供了法律保障。然而要如何开展财政信息公开,如何才能真正地实现财政信息的公开、透明,我国还在不断地探索和改革中。过去几年的实践证明,地方财政信息公开的效果与其经济发展水平并没有直接关系。也就是说,广西的经济发展水平虽然不能排在全国前列,但是只要方法得当,就能把财政信息公开好。因此,研究广西财政信息公开问题具有十分重要的意义。本文以“公开是常态,不公开是特例”为主导思想,采取理论研究与实证分析相结合、归纳分析法等方法进行研究。首先,结合经济社会发展和财政改革的背景提出研究问题,通过阅读、学习和梳理国内外相关文献的观点,充分理解财政信息公开的理论基础和法律基础。其次,通过书籍、期刊、国内外各级政府网页等不同渠道收集国外、国内等财政信息公开的实践案例和做法,吸收借鉴成功的财政信息公开经验。三是收集广西各级政府财政信息公开的现状和做法,分析、总结,归纳得出广西财政信息公开存在的问题。最后,理论联系实际,在借鉴国内外财政信息公开经验的基础上,有针对性地提出广西推进财政信息公开的对策建议,包括健全法律基础、提升民主公开意识、启动预算编制过程公开、扩充主动公开财政信息内容、细化财政信息公开程度等。
[Abstract]:Public financial information is a necessary means to guarantee people's right to know and perfect democratic politics. However, due to the special national conditions of our country, there has been no precedent for the disclosure of government financial information in the history of the past several thousand years. With the rapid economic and social development of our country, the standard of living of the public has been continuously improved, and the level of national governance has also been continuously improved. The idea of governing the country according to law is deeply rooted in people's hearts. Government information, especially whether or not financial information is open, transparency has become a hot issue of public concern. In 2008, the regulations on the opening of Government Information first proposed that the government should disclose information such as its budget, final accounts, etc. The new Budget Law, which officially began to be implemented in 2015, clearly stipulates that important matters such as financial budgets, budget adjustments, final accounts, borrowing debts, and so on, must be made public to the public within a specified period of time. It provides legal protection for the public financial information. However, how to open the financial information and how to realize the openness and transparency of the financial information are still being explored and reformed in our country. Practice in the past few years has proved that the effect of local financial information disclosure is not directly related to its economic development level. In other words, Guangxi's economic development level can not be ranked in the forefront of the country, but as long as the method is appropriate, the financial information can be made public. Therefore, it is of great significance to study the disclosure of financial information in Guangxi. Based on the idea that "openness is the normal state and non-disclosure is the special case", this paper adopts the combination of theoretical research and empirical analysis, inductive analysis and so on. First of all, combining with the background of economic and social development and financial reform, this paper puts forward research issues, through reading, learning and combing the domestic and foreign related literature, fully understand the theoretical and legal basis of financial information disclosure. Secondly, through different channels, such as books, periodicals, web pages of governments at all levels at home and abroad, to collect foreign and domestic practical cases and practices of financial information disclosure, absorb successful financial information disclosure experience. The third is to collect the current situation and practice of financial information disclosure at all levels of government in Guangxi, analyze, summarize and sum up the problems existing in the disclosure of financial information in Guangxi. Finally, combining theory with practice, on the basis of drawing lessons from the experience of financial information disclosure at home and abroad, this paper puts forward countermeasures and suggestions to promote the disclosure of financial information in Guangxi, including improving the legal basis and raising the awareness of democratic openness. To open the process of budget preparation, expand the content of active disclosure of financial information, and refine the degree of disclosure of financial information.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.3;D63

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