部门预算透明度:指标、问题与建议

An Analysis of Budget Transparency of China's Central Agency

部门预算是政府预算的基础和核心组成部分。为了解部门预算的公开程度,本文抽象了部门预算的要素,设计了12条标准,对2010和2011年公布的中央部门预算进行评估。评估结果表明:我国部门预算透明度在提高,但也存在不少问题,如部门预算的关键信息,特别是经济分类信息较少;功能分类信息的公布也没有详细到具体项目;公布的部门预算信息内容和形式不统一,且分散在各自的网站上。针对部门预算公开中存在的问题,文章提出了进一步改革的建议。

As the basis of government budget, departmental budget is an indispensable and effective tool for the public and legislature to understand, supervise and control government departments to spend public money efficiently and effectively. We design an outline including 12 criteria based on the elements of a standard department budget to assess the budget transparency of cen- tral agencies from 2010 to 2011 in China. The results of the assessment show that the department budget transparency of cen- tral government has making progress but still at low level because some key budget information like expenditure in programs und economic classification are not disclosed. Also, there is no unified form of budget information disclosure and all of infor- mation are scattered on the website of each central agency. To improve the departmental budget transparency, we suggest disclosing the key budget information, especially the information of economic classified expenditure of the departments and their affiliated units; and unifying the forms of all department budget information disclosed and published.