中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2014年
7期
110~117
,共null页
政府预算 预算信息公开 国家治理 预算改革
政府預算 預算信息公開 國傢治理 預算改革
정부예산 예산신식공개 국가치리 예산개혁
government budgeting, open budgeting, state governance budgetary reform
政府预算信息公开是现代国家治理的重要手段之一。虽然学术界对预算公开的定义和标准还存在争议，但这并没有阻止各国预算公开实践的步伐。中国近年开始逐步推进政府预算信息公开，取得了可喜的成绩，但尚存在一些不足。十八届三中全会明确提出了建立公开透明的预算制度的要求，这为继续推进我国财政预算公开奠定了坚实的政治基础。本文选取了六个代表性的国家，对它们启动预算公开的背景、实践、及遇到的挑战进行了梳理，以期为进一步完善中国政府预算信息公开提供了有益的借鉴。
政府預算信息公開是現代國傢治理的重要手段之一。雖然學術界對預算公開的定義和標準還存在爭議，但這併沒有阻止各國預算公開實踐的步伐。中國近年開始逐步推進政府預算信息公開，取得瞭可喜的成績，但尚存在一些不足。十八屆三中全會明確提齣瞭建立公開透明的預算製度的要求，這為繼續推進我國財政預算公開奠定瞭堅實的政治基礎。本文選取瞭六箇代錶性的國傢，對它們啟動預算公開的揹景、實踐、及遇到的挑戰進行瞭梳理，以期為進一步完善中國政府預算信息公開提供瞭有益的藉鑒。
정부예산신식공개시현대국가치리적중요수단지일。수연학술계대예산공개적정의화표준환존재쟁의，단저병몰유조지각국예산공개실천적보벌。중국근년개시축보추진정부예산신식공개，취득료가희적성적，단상존재일사불족。십팔계삼중전회명학제출료건립공개투명적예산제도적요구，저위계속추진아국재정예산공개전정료견실적정치기출。본문선취료륙개대표성적국가，대타문계동예산공개적배경、실천、급우도적도전진행료소리，이기위진일보완선중국정부예산신식공개제공료유익적차감。
Open budgeting is one of the major approaches used to improve governance in the modern state. Although the definition of budget transparency is still being debated, open budgeting has been common practice in both developed and developing countries. In recent years, China has experimented with making government budgeting more transparent, which has significantly improved budgeting accountability. However, a lot of effort needed to be invested in open budgeting. In 2013, the Third Plenary Session of the 18th Central Committee of the Chinese Communist Party made a clear requirement for building a transparent budgeting system, which enhances the political support for increasing budgeting transparency in China. This paper selects six comparable countries and examines their backgrounds, approa- ches, and challenges in opening government budgets. The review of international experience offers a useful reference for China to further improve its budget transparency.
