我国财政透明度现状及对策分析——兼论纳税人知情权、参与权和监督权

Current Situation and Analysis of Fiscal Transparency in China

财政透明度是建立公共财政体系的必然要求。我国的财政透明度进程大致是从上个世纪90年代末开始启动,目前来看虽然已有改观,但是在财政资金筹集以及分配和使用上离国际规范做法尚有较大差距,不但造成财政资金使用效率低下的后果,同时还使纳税人的知情权、参与权和监督权受到侵害。为此,应当在商品零售环节中实行价税分离的标价方法,同时在财政资金分配上应当改革现有预算制度,加强政府信息公开,完善财政资金使用的决策机制,以保障纳税人知情权、参与权和监督权。

Fiscal transparency is the necessity of building public fiscal system. Our country＇s fiscal transparency began in the1990s. Although it＇s improved to some extent, there＇s stilllarge distance from international regulations on the aspects of funds collecting, distribution and usage, which caused the low efficiency of funds using and harmful to taxpayers＇ right to know, join and supervise. Therefore, it＇s necessary to adopt the method of separating price and tax in retail sales. In addition, it＇s also important to reform the budget system and information transparency and improve the procedures of using fiscal funds to guarantee taxpayer＇s rights.