摘要
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。
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.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第5期15-21,共7页
Journal of Shanghai University of Finance and Economics
基金
上海财经大学"中国财政透明度调查"项目2009年度至2013年度调查情况的总结和分析
关键词
省级政府
财政透明度
法规制度
provincial government
fiscal transparency
laws and regulations
