摘要
2013年的中国财政透明度评估包含了省级财政透明度评估、省级行政收支及相关信息透明度评估与省级政府部门预算透明度评估三部分。其中,省级政府部门预算透明度评估是今年的新增内容。评估结果显示:中国财政透明度水平仍然较低,但呈现出上升的趋势;省际(部门)间的透明度差距依然很大;此外,分项目考察的透明度差异较大,总额信息、功能分类信息项目的透明度状况相对较好,明细信息、经济分类信息项目的透明度相对较差。
The assessment of Chinese fiscal transparency in 2013 consists of assessments of provincial fiscal transparency, provincial administrative revenue and expenditure and relat- ed information transparency, and budgetary transparency of provincial government agencies. Among them,the assessment of budgetary transparency of provincial government agencies is the new survey item in 2013. It shows that the general level of Chinese fiscal transparency is still low,but experiences an upward trend; fiscal transparency varies widely with provinces （sectors）; in addition, fiscal transparency among different items differs, that is to say, the transparency of total information and functional information is relatively good, and the trans- parency of detailed information and economic classification information is relatively poor.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2013年第3期50-57,共8页
Journal of Shanghai University of Finance and Economics
基金
上海财经大学公共政策研究中心<2013中国财政透明度评估>项目的主要成果之一。项目组成员包括蒋洪
刘小兵
邓淑莲
杨丹芳
曾军平
郑春荣
温娇秀
关键词
省级财政透明度
省级行政收支及相关信息透明度
省级政府部门预算透明度
provincial fiscal transparency
provincial administrative revenue and expend-iture and related information transparency
budgetary transparency of provincial governmentagencies
