财政透明、财政管理与良好的国家治理:一个理论分析框架

发布时间：2018-10-14 10:28

【摘要】：提升财政透明度,能够通过影响国家治理的核心——财政管理,进而影响国家治理水平。财政透明度影响财政管理的路径主要包括:从收入、支出两方面控制财政规模;从预算过程的效率、公共资金使用管理效率两方面提升财政效率;从债务规模、债务逾期违约情况、债务成本、债务信息公开、公众信心等方面提高财政安全性。为最终促进良好国家治理的实现,应从以下几方面着手:一是全面、真实、及时地公开全口径政府收支信息、政府综合财务报告、中期滚动预算、政府债务信息,提高财政透明度。二是明确政府财政信息公开主体、公开时间、公开程序及办法,以便财政信息是便于获得的。三是从完善法律体制、组建财政信息公开数据网络平台等方面加强政府财政信息公开的支撑体系。
[Abstract]:The improvement of financial transparency can influence the level of national governance by influencing the core of national governance-fiscal management. The path that fiscal transparency affects financial management mainly includes: controlling fiscal scale from two aspects of revenue and expenditure; improving fiscal efficiency from two aspects: efficiency of budget process, efficiency of public fund use and management, and scale of debt. Debt overdue default, debt cost, debt information disclosure, public confidence and other aspects of improved financial security. In order to finally promote the realization of good national governance, we should start from the following aspects: first, we should comprehensively, truthfully, and timely disclose the full calibre government income and expenditure information, the government comprehensive financial report, the medium-term rolling budget, the government debt information, Increase financial transparency. The second is to make clear the subject, time, procedure and method of government financial information disclosure, so that financial information can be obtained easily. Third, strengthen the supporting system of government financial information disclosure from the aspects of perfecting the legal system and setting up the financial information disclosure data network platform.
【作者单位】：云南财经大学公共政策研究中心;
【基金】：国家自然科学基金项目“基本公共服务均等化与我国均衡性转移支付测度体系研究”(71173179) 教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(12JZD031) 云南省哲学社会科学研究基地课题“政府综合财务报告背景下的政府预算信息公开研究”(JD2015YB21)
【分类号】：F812.2

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