摘要
在比较分析IMF、OECD、IBP三大国际组织的预算透明度标准体系的基础上,剖析预算透明度在政治、经济、管理等方面的环境差异因素。欲提高我国的预算透明度,也要综合考虑这些环境差异。基于此,提出了逐步推进预算信息公开、推进中期预算改革、提高政府和公众的预算透明意识、加强预算透明法制建设等提高我国预算透明度的改革路径。
Based on the comparative analysis of the three major international organizations＇ budget transparency standards, the article concludes that budget transparency has the environmental factor differences in political, economic and management systems. Increasing China＇ s budget transparency also needs to consider the environmental factor differences. Thus this article puts forward the reforming path of increasing the budget transparency of China, including gradually promoting budget information, promoting the reform of medium-term budget, raising the awareness of budget transparency of the government and the public, strengthening the construction of budget transparency laws.
出处
《理论与现代化》
CSSCI
2014年第2期68-73,共6页
Theory and Modernization
基金
国家社会科学基金一般项目"我国预算制度的演化与改进研究"
项目编号:12BJY134
国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"
项目编号:12&ZD198
关键词
预算透明度
国际标准
预算环境
Budget transparency
International standard
Budget environment
