预防腐败的财政措施及国际经验

Fiscal Actions and International Experience against Corruption

同行政、法律手段相比,财政反腐的重点不在于以财政措施作为主动出击的工具,而是要通过制度建设完善公共财政体系,规范政府行为,对腐败形成天然的隔离。从这个角度来看,财政反腐的重点更在于预防。财政与腐败的基本关系链条包括三个环节,即政府部门经费有多渠道来源、政府收支只有一部分进预算、政府部门的经费分散管理。英、美、法和新加坡等国财政的一些措施可以有效截断这一链条,为我国的财政反腐提供了经验借鉴。

Compared with administrative and legal means, fighting against corruption in finance does not lie in using fiscal measures as a proactive tool. Instead, fighting against corruption financially should form a natural barrier to corruption by perfecting public financial system through regulation construction and regulating government＇s behavior. In this sense, the essence of fighting against corruption financially is prevention. There are three links in the basic relationship between finance and corruption： the first is the resources of government funding have various channels; the second is the budget contains only part of government revenue and expenditures; the third is the management of government costs is dispersive. Fiscal measures taken by U. K, U. S, France and S. G can cut off this chain effectively, as provide experience for financial anti-corruption in China.