CAJ | 학술논문

财政透明是保障社会公众知情权的必然要求，也是实现有效财政监督的前提条件。文章通过对2009年至2013年中国大陆31个省级政府财政透明度的调查和评估后发现：我国省级财政透明度逐年提高，但整体水平依然很低；各省份年度排名波动明显，特别是综合排名前列省份的年度排名波动更大；省际间财政透明度差距较大，且呈现出先缩小后扩大的趋势。我们认为，与财政透明相关的法律法规制度方面的进展及其不足是解释过去五年省级财政透明度变化趋势的重要因素。为此，应通过完善相关法律法规制度建设来提升省级财政透明度。具体而言，在《保密法》中应列举规定涉密财政信息，提升《政府信息公开条例》的法律层次，废除或修改与政府信息公开基本原则相抵触的各项规定，如国办《意见》中关于依申请公开的“一事一申请”等，同时进一步明确《预算法》中有关预算公开的条款。此外，还应加强中央政府的示范和推动作用，将财政透明纳入省级政府绩效考核体系。
재정투명시보장사회공음지정권적필연요구，야시실현유효재정감독적전제조건。문장통과대2009년지2013년중국대륙31개성급정부재정투명도적조사화평고후발현：아국성급재정투명도축년제고，단정체수평의연흔저；각성빈년도배명파동명현，특별시종합배명전렬성빈적년도배명파동경대；성제간재정투명도차거교대，차정현출선축소후확대적추세。아문인위，여재정투명상관적법율법규제도방면적진전급기불족시해석과거오년성급재정투명도변화추세적중요인소。위차，응통과완선상관법율법규제도건설래제승성급재정투명도。구체이언，재《보밀법》중응열거규정섭밀재정신식，제승《정부신식공개조례》적법률층차，폐제혹수개여정부신식공개기본원칙상저촉적각항규정，여국판《의견》중관우의신청공개적“일사일신청”등，동시진일보명학《예산법》중유관예산공개적조관。차외，환응가강중앙정부적시범화추동작용，장재정투명납입성급정부적효고핵체계。
Fiscal transparency is not only the inevitable requirement to assure the right to know but also the prerequisite to achieve effective financial supervision.Through the investigation and evaluation of fiscal transparency in 31 provinces from 2009 to 2013,it finds that provincial fiscal transparency in China rises year by year,but the whole level is still low;the listing of fiscal transparency of provinces,especially the top provinces,changes more;the gap of fiscal transpar-ency among different provinces is large,and presents a trend from narrowing to widening.It be-lieves that the progress and deficiency of laws and regulations related to financial information dis-closure are important factors explaining the trend of provincial fiscal transparency in previous five years.Hence,the construction of related laws and regulations should be perfected to improve provincial fiscal transparency.Specifically speaking,the secrets of financial information should be listed in the secret law the legal level;of the regulations of government information disclosure should be enhanced;the principles such as “one case one application”,which conflict with gov-ernment information disclosure,should be abolished or revised;the legal provisions of budget transparency should be specified in the budget law;meanwhile the central government’s demon-stration and advancement should be strengthened,and financial transparency should be intro-duced into provincial government performance appraisal system.