我国财政透明度研究
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摘要
透明化发展已成为一种国际化趋势,为了适应经济发展的全球化,在更高层次、更大范围参与国际竞争与合作,充分利用国际资源,各国政府就必须参照国际统一的规则,提高政府财政的透明度,从而改善政府治理效率。随着我国市场经济体系日益完善和公共财政体制改革的逐步深入,我国在世界经济中地位的提高,以及政府海外筹资的增多,国外政府和投资者也越来越关注我国的财政信息。在这种情况下,如何衡量政府责任的履行情况以及政府的活动过程、信用和效率,如何保证政府与企业、公众之间的沟通渠道畅通,而提高财政透明度的问题就成为改革的关键。本文在借鉴西方发达国家先进经验的基础上,结合本国国情,提出了一些增强财政透明度的政策主张。
本文共分五部分。第一部分是绪论,主要阐述了财政透明度的背景、意义,介绍了财政透明度的国内外相关文献。第二部分对财政透明度的基本含义进行了探讨,论述了财政透明度的重要性及决定因素。第三部分分析了我国财政欠透明的原因及影响,对财政透明度的制度性因素进行了全面的剖析。第四部分是对一些发达国家财政透明度成功经验的借鉴。第五部分针对我国现阶段财政透明度的问题,提出了一些对我国立法部门的政治体制方面、财政预算资金监督方面的政策主张,并且对提高财政透明度的外部环境方面也提出了相关的对策。
The transparence development has become one kind of internationalization tendency, in order to adapt the economical development globalization, in a higher level, the wide range participation international competition and the cooperation, the full use international resources, the various countries' government must refer to the international unification the rule, enhances the government finance the transparency, thus the improvement government governs the efficiency. Along with our country market economy system day by day perfect and public finance organizational reform gradually thorough, our country in the world economics the status enhancement, as well as government overseas fund raising increase, the overseas government and the investor also more and more pays attention to our country's financial information. In this case, how weighs the government responsibility the fulfillment situation as well as government's active process, the credit and the efficiency, how guaranteed between the government and the enterprise, public's communication channel is unimpeded, but enhances the financial transparency the question to become the reform the key. This article in profits from the Western developed country advanced experience in the foundation, unifies our country national condition, proposed some enhancement finance transparency policy position.
This article altogether is divided five parts. The first part is an introduction, elaborated the financial transparency background, the significance, and introduced the financial transparency domestic and foreign related literature. The second part has carried on the discussion to the financial transparency basic meaning, elaborated the financial transparency importance and the determining factor. The third part analyzed our country finance to owe the transparent reason and the influence, has carried on the comprehensive analysis to the financial transparency institutional factor. The fourth part is to some developed country finance transparency success experience model. The fifth part in view of our country present stage finance transparency question, proposed some legislate department's political system aspect to our country, the finance budget funds surveillance aspect policy advocated, and to enhanced the financial transparency the external environment aspect also to propose the related countermeasure.
本文共分五部分。第一部分是绪论,主要阐述了财政透明度的背景、意义,介绍了财政透明度的国内外相关文献。第二部分对财政透明度的基本含义进行了探讨,论述了财政透明度的重要性及决定因素。第三部分分析了我国财政欠透明的原因及影响,对财政透明度的制度性因素进行了全面的剖析。第四部分是对一些发达国家财政透明度成功经验的借鉴。第五部分针对我国现阶段财政透明度的问题,提出了一些对我国立法部门的政治体制方面、财政预算资金监督方面的政策主张,并且对提高财政透明度的外部环境方面也提出了相关的对策。
The transparence development has become one kind of internationalization tendency, in order to adapt the economical development globalization, in a higher level, the wide range participation international competition and the cooperation, the full use international resources, the various countries' government must refer to the international unification the rule, enhances the government finance the transparency, thus the improvement government governs the efficiency. Along with our country market economy system day by day perfect and public finance organizational reform gradually thorough, our country in the world economics the status enhancement, as well as government overseas fund raising increase, the overseas government and the investor also more and more pays attention to our country's financial information. In this case, how weighs the government responsibility the fulfillment situation as well as government's active process, the credit and the efficiency, how guaranteed between the government and the enterprise, public's communication channel is unimpeded, but enhances the financial transparency the question to become the reform the key. This article in profits from the Western developed country advanced experience in the foundation, unifies our country national condition, proposed some enhancement finance transparency policy position.
This article altogether is divided five parts. The first part is an introduction, elaborated the financial transparency background, the significance, and introduced the financial transparency domestic and foreign related literature. The second part has carried on the discussion to the financial transparency basic meaning, elaborated the financial transparency importance and the determining factor. The third part analyzed our country finance to owe the transparent reason and the influence, has carried on the comprehensive analysis to the financial transparency institutional factor. The fourth part is to some developed country finance transparency success experience model. The fifth part in view of our country present stage finance transparency question, proposed some legislate department's political system aspect to our country, the finance budget funds surveillance aspect policy advocated, and to enhanced the financial transparency the external environment aspect also to propose the related countermeasure.
引文
[1] 国际货币基金组织:《财政透明度》,人民出版社,2001.12.1,第 1 版
[2] 高倚云,蒋平:《我国财政透明度的度量及改进策略》,《财政税收》,2007.2
[3] 傅光明:《论财政公开》,《经济研究参考》,2005.22
[4] 周建东:《我国政府信息公开实践的历程》,《理论学习》,2007.3
[5] 刘江华:《信息不对称条件下的政府透明度》,《财政研究》,2005.7
[6] 张俊伟:《我国财政透明度现状与完善对策》,《中国经济时报》,2004.11.8
[7] 李俊明:《对财政监督促进构建和谐社会的思考》,《理论探讨》,2007.3
[8] 失庆华,颜祥林:《信息公开制度探讨》,《情报理论与实践》,2001.5
[9] 陈学安:《建立我国财政支出绩效评价体系研究》,《财政研究》,2004.8
[10] 袁亮:《英国的政府咨询与公众参与》,《法制建设》,2004.5
[11] 李志萍,白林:《我国政府信息公开存在的问题及对策分析》,《理论与改革》2006.1
[12] 杨良初:《我国公共财政及其职能问题的研究》,《财政研究》,2003.9
[13] 姜淮超:《新闻媒体在政府信息公开中的责任》,《当代传播》,2006.1
[14] 尹李峰:《财政监督与财政信息披露》,《科技创业》,2007.3
[15] 安秀梅:《以公共治理的理念推进政府公共支出管理》,《当代财经》,2003.9
[16] 王满仓,赵守国:《财政透明化背景下的政府治理变革》,《经济学家》,2005.4
[17] 王雍君:《全球视野中的财政透明度:中国的差距与努力方向》,《国际经济评论》,2003.7
[18] 王满仓,刘辉:《关于提高我国财政透明度的思考》,《社会科学辑刊》,2005.1
[19] 傅光明:《论国外的财政公开制度究》,《财政研究》,2005.1
[20] 许德清:《人大财政监督应关注的细节》,《人大研究》,2006.7
[21] 刘谊,刘星:《我国政府信息透明度的现实思考》,《中国软科学》,2004.9
[22] 余红艳:《浅议我国财政透明度》,《铜陵学院学报》,2005.2
[23] 高培勇,崔军:《公共部门经济学》,中国人民大学出版社,2004 年修订版
[24] 刘恒:《政府信息公开制度》,中国社会科学出版社,2004 年版
[25] 晏晨晖:《论财政透明度、良好公共治理与构建民主财政》,《当代财经》,2006.6
[26] 贾康,苏明:《部门预算编制问题研究》,经济科学出版社,2004 年版
[27] 刘汉屏:《公共经济学》,中国财政经济出版社,2002 年版
[28]IMF, “Manual on Government Finance Statistics,”2001
[29]Kopits George and John Craig, “Transparency in Government Operations”1998,IMF Occasional Paper, No.158
[30]Ed Campos , Sanjay Pradban, "Budgetary Institutions and Expenditure Outcomes—Binding Governments to Fiscal Performance,” The World Bank, Policy Research Department, Public Economics Division, Sep.1996.
[2] 高倚云,蒋平:《我国财政透明度的度量及改进策略》,《财政税收》,2007.2
[3] 傅光明:《论财政公开》,《经济研究参考》,2005.22
[4] 周建东:《我国政府信息公开实践的历程》,《理论学习》,2007.3
[5] 刘江华:《信息不对称条件下的政府透明度》,《财政研究》,2005.7
[6] 张俊伟:《我国财政透明度现状与完善对策》,《中国经济时报》,2004.11.8
[7] 李俊明:《对财政监督促进构建和谐社会的思考》,《理论探讨》,2007.3
[8] 失庆华,颜祥林:《信息公开制度探讨》,《情报理论与实践》,2001.5
[9] 陈学安:《建立我国财政支出绩效评价体系研究》,《财政研究》,2004.8
[10] 袁亮:《英国的政府咨询与公众参与》,《法制建设》,2004.5
[11] 李志萍,白林:《我国政府信息公开存在的问题及对策分析》,《理论与改革》2006.1
[12] 杨良初:《我国公共财政及其职能问题的研究》,《财政研究》,2003.9
[13] 姜淮超:《新闻媒体在政府信息公开中的责任》,《当代传播》,2006.1
[14] 尹李峰:《财政监督与财政信息披露》,《科技创业》,2007.3
[15] 安秀梅:《以公共治理的理念推进政府公共支出管理》,《当代财经》,2003.9
[16] 王满仓,赵守国:《财政透明化背景下的政府治理变革》,《经济学家》,2005.4
[17] 王雍君:《全球视野中的财政透明度:中国的差距与努力方向》,《国际经济评论》,2003.7
[18] 王满仓,刘辉:《关于提高我国财政透明度的思考》,《社会科学辑刊》,2005.1
[19] 傅光明:《论国外的财政公开制度究》,《财政研究》,2005.1
[20] 许德清:《人大财政监督应关注的细节》,《人大研究》,2006.7
[21] 刘谊,刘星:《我国政府信息透明度的现实思考》,《中国软科学》,2004.9
[22] 余红艳:《浅议我国财政透明度》,《铜陵学院学报》,2005.2
[23] 高培勇,崔军:《公共部门经济学》,中国人民大学出版社,2004 年修订版
[24] 刘恒:《政府信息公开制度》,中国社会科学出版社,2004 年版
[25] 晏晨晖:《论财政透明度、良好公共治理与构建民主财政》,《当代财经》,2006.6
[26] 贾康,苏明:《部门预算编制问题研究》,经济科学出版社,2004 年版
[27] 刘汉屏:《公共经济学》,中国财政经济出版社,2002 年版
[28]IMF, “Manual on Government Finance Statistics,”2001
[29]Kopits George and John Craig, “Transparency in Government Operations”1998,IMF Occasional Paper, No.158
[30]Ed Campos , Sanjay Pradban, "Budgetary Institutions and Expenditure Outcomes—Binding Governments to Fiscal Performance,” The World Bank, Policy Research Department, Public Economics Division, Sep.1996.