财政预决算公开的完整性与透明性分析:2008—2016
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摘要
政府信息公开,特别是财政信息公开是规范政府收支行为和强化政府预算约束,进而推动经济社会健康发展的重要手段。2007年以来我国政府信息公开进程不断推进,政府财政信息公开程度逐渐提高。然而,基于2008—2016年我国财政四本账预决算信息公开的完整性与透明性的考察发现,财政预决算公开在一般公共预算支出、社会保险基金预算收支等方面不符合最低层次的完整性要求;财政预决算公开的透明性主要集中在一级科目(类)和二级科目(款),只有一般公共预算决算支出的大部分透明到了三级科目(项),至于四级科目(目),则完全不涉及。为了更好地推动经济社会健康发展,保障公众对政府财政信息的知情权,应进一步降低财政收支项目中未指明用途项目的比重以提高财政收支信息的完整性;细化财政收支信息公开科目以提高财政收支信息的透明性。
Government information disclosure,especially financial information disclosure,is of importance in standardizing government revenue and expenditure behavior,strengthening government budget constraints and promoting the healthy development of economy and society. Since 2007,the process of government information publicity has been advancing,and the degree of openness of government fiscal information has been improving. However,based on the investigation of the completeness and transparency of the information disclosure of the budget and final accounts of the four financial accounts from 2008 to 2016,we find that the disclosure of the financial budget and final accounts does not meet the minimum requirement for completeness in respects of general public budget expenditure,social insurance fund budget revenue and expenditure,etc. The transparency of public budget and final accounts is limited to the first-level subjects( categories) and the second-level subjects( sections). Only most expenditure on general public budget accounts is transparent to the third-level subjects( items),while the fourth-level subjects( items) are not involved at all. In order to better promote the healthy development of economy and society and protect the public's right to understand government financial information,we should further reduce the proportion of unspecified purpose items in fiscal revenue and expenditure projects and refine the subject of disclosure of fiscal revenue and expenditure information.
Government information disclosure,especially financial information disclosure,is of importance in standardizing government revenue and expenditure behavior,strengthening government budget constraints and promoting the healthy development of economy and society. Since 2007,the process of government information publicity has been advancing,and the degree of openness of government fiscal information has been improving. However,based on the investigation of the completeness and transparency of the information disclosure of the budget and final accounts of the four financial accounts from 2008 to 2016,we find that the disclosure of the financial budget and final accounts does not meet the minimum requirement for completeness in respects of general public budget expenditure,social insurance fund budget revenue and expenditure,etc. The transparency of public budget and final accounts is limited to the first-level subjects( categories) and the second-level subjects( sections). Only most expenditure on general public budget accounts is transparent to the third-level subjects( items),while the fourth-level subjects( items) are not involved at all. In order to better promote the healthy development of economy and society and protect the public's right to understand government financial information,we should further reduce the proportion of unspecified purpose items in fiscal revenue and expenditure projects and refine the subject of disclosure of fiscal revenue and expenditure information.
引文
[1]上海财经大学公共政策研究中心.中国财政透明度报告[M].上海:上海财经大学出版社,2009-2016.
[2]《中国市级政府财政透明度研究》课题组.中国市级政府财政透明度研究报告[R].清华大学公共管理学院,2012-2016.
[3]翟司霞.中央财政预算透明度评价研究[J].管理评论,2013(2):12-18.
[4]周伟.“一带一路”沿线国家政府预算透明度的比较与思考[J].财政监督,2017(15):17-22.
[5]阿克顿.自由与权力[M].侯健,范亚峰,译.商务印书馆,2011.
(1)有或无的标准是是否能找到官方公布的直接数据,若能则为有,若不能则为无。
(2)该解释在财政部网站中未找到,文中解释来自于海南省财政厅网站的财政知识介绍,网址:http://mof. hainan. gov. cn/czt/zwxx/czzs/index_1 . html。下文中有关外交支出、公共安全支出、科技支出、粮油物资储备支出的解释来源相同。
(1)2014年后,新农保和城居保合并,合并为城乡居民基本养老保险。
[2]《中国市级政府财政透明度研究》课题组.中国市级政府财政透明度研究报告[R].清华大学公共管理学院,2012-2016.
[3]翟司霞.中央财政预算透明度评价研究[J].管理评论,2013(2):12-18.
[4]周伟.“一带一路”沿线国家政府预算透明度的比较与思考[J].财政监督,2017(15):17-22.
[5]阿克顿.自由与权力[M].侯健,范亚峰,译.商务印书馆,2011.
(1)有或无的标准是是否能找到官方公布的直接数据,若能则为有,若不能则为无。
(2)该解释在财政部网站中未找到,文中解释来自于海南省财政厅网站的财政知识介绍,网址:http://mof. hainan. gov. cn/czt/zwxx/czzs/index_1 . html。下文中有关外交支出、公共安全支出、科技支出、粮油物资储备支出的解释来源相同。
(1)2014年后,新农保和城居保合并,合并为城乡居民基本养老保险。