中国财政透明度问题研究

Reseach on the Problem of Fiscal Transparency in China

财政透明度的核心是公众能够及时、充分地获取政府的财政信息,以正确评价政府公共受托责任的履行情况。提高财政透明度,对于强化政府公共受托责任,降低政府代理成本,以及减少腐败,建立高效的治理政府,都具有重要意义。目前,我国财政透明度与IMF财政透明度基本要求相比,尚有较大差距。为此,应当加强政府信息公开,(包括构建政府财务报告体系)并建立相关的质量保证机制,以提高财政透明度。

The key point of fiscal transparency is that the public is provided with timely and adequate access to fiscal information so that they can evaluate the fulfillment of public accountability of the government. Increased fiscal transparency can increase governmental accountability and decrease its cost of agency. It also plays an important role in reducing corruptions and enhancing efficiency of governance. In China, however, fiscal transparency is still very low, and it even cannot meet the basic requirement of transparency stipulated by IMF. This paper argues that efforts must be stepped up to publicize government information, establish a government financial reporting system, and an quality insurance mechanism to enhance fiscal transparency.