上海财经大学学报（哲学社会科学版）
上海財經大學學報（哲學社會科學版）
상해재경대학학보（철학사회과학판）
Journal of Shanghai University of Finance and Economics
2015年
5期
4-14
,共11页
财政透明度%省级政府%新《预算法》
財政透明度%省級政府%新《預算法》
재정투명도%성급정부%신《예산법》
fiscal transparency%provincial government:new Budget Law
文章从整体水平、省际差异与项目差异三方面对2015年我国省级财政透明度进行评估,结果显示：虽然省级政府财政透明度逐年提高,但省级财政透明度的整体水平依然较低,31个省份的平均得分仅为36.04分；省际之间财政透明度差异依然明显,但在最低分上升和最高分下降的情况下差距有所缩小；各项财政信息公开状况很不均衡,一般公共预算、国有企业信息、政府性基金预算、国有资本经营预算和社会保险基金的透明度得分相对较高,部门预算及相关信息和财政专户管理资金的透明度得分相对较低,政府资产负债则几乎没有公开任何信息。文章认为,为进一步提高省级财政透明度,应按照新《预算法》的精神在《预算法实施条例》中明确财政信息公开的主体与内容,同时提升《政府信息公开条例》的法律层次,按照“公开为原则、不公开为例外”的原则列举财政信息公开的负面清单。
文章從整體水平、省際差異與項目差異三方麵對2015年我國省級財政透明度進行評估,結果顯示：雖然省級政府財政透明度逐年提高,但省級財政透明度的整體水平依然較低,31箇省份的平均得分僅為36.04分；省際之間財政透明度差異依然明顯,但在最低分上升和最高分下降的情況下差距有所縮小；各項財政信息公開狀況很不均衡,一般公共預算、國有企業信息、政府性基金預算、國有資本經營預算和社會保險基金的透明度得分相對較高,部門預算及相關信息和財政專戶管理資金的透明度得分相對較低,政府資產負債則幾乎沒有公開任何信息。文章認為,為進一步提高省級財政透明度,應按照新《預算法》的精神在《預算法實施條例》中明確財政信息公開的主體與內容,同時提升《政府信息公開條例》的法律層次,按照“公開為原則、不公開為例外”的原則列舉財政信息公開的負麵清單。
문장종정체수평、성제차이여항목차이삼방면대2015년아국성급재정투명도진행평고,결과현시：수연성급정부재정투명도축년제고,단성급재정투명도적정체수평의연교저,31개성빈적평균득분부위36.04분；성제지간재정투명도차이의연명현,단재최저분상승화최고분하강적정황하차거유소축소；각항재정신식공개상황흔불균형,일반공공예산、국유기업신식、정부성기금예산、국유자본경영예산화사회보험기금적투명도득분상대교고,부문예산급상관신식화재정전호관리자금적투명도득분상대교저,정부자산부채칙궤호몰유공개임하신식。문장인위,위진일보제고성급재정투명도,응안조신《예산법》적정신재《예산법실시조례》중명학재정신식공개적주체여내용,동시제승《정부신식공개조례》적법률층차,안조“공개위원칙、불공개위예외”적원칙열거재정신식공개적부면청단。
This paper assesses Chinese fiscal transparency at provincial level in 2015 through three aspects:overall level,interprovincial differences and program differences.It arrives at the conclusions as follows:firstly,fiscal transparency at provincial level shows an annually slight im-provement,but is still low as a whole:the average score of 31provinces is only 36.04;secondly, although the differences in interprovincial fiscal transparency are still obvious,they narrow to a certain extent owing to the rise in the lowest score and the reduction in the highest score;thirdly, fiscal transparency varies with financial fund types:general public budget,state-owned enterprise information,budget for government-managed funds,budget for state-owned assets and social in-surance funds have relatively high transparency scores,but department budget & related informa-tion and special financial accounts have relatively low transparency scores,and government bal-ance sheet almost does not disclose any information.It believes that to promote fiscal transparen-cy at provincial level,the Implementation Regulations should clearly stipulate the subjects and content of budget information disclosure in accordance with new Budget Law,and Government In-formation Publicity Regulations should be amended and negative lists of fiscal information public-ity should be recited in accordance with the philosophy that publicity is the principle and non-publicity is exceptional.
