摘要
有学者认为我国财政预算公开呈现"碎片化"特点,以门户网站为主要的公开渠道,可以提高政府预算公开的质量。但我国门户网站预算公开起步晚,没有统一的标准。本文以国际预算团队设计的预算公开调查问卷的123个问题和国内已有文献中的指标体系为基础,通过指标池的建立、采用单轮德尔菲法及隶属度计算来筛选指标,同时结合门户网站的特点从预算公开的专门性、全面性、详细性、动态性、便利性这五个维度来筛选评价我国政府门户网站预算公开的指标,利用专家法设立权重,建立起适合我国网络预算公开特点的指标体系,以此来评价31个省(直辖市、自治区)政府门户网站预算公开,进而对我国政府门户网站预算公开中存在的问题予以揭示并提出相关建议。
Scholars believe that China' s public finance budget presents "fragmentation" characteristics. Web portal as the main public channel can improve the quality of government public budget. But web portal public budget in China started late, and there is no uniform standard. This paper takes International Budget Partnership' s 123 questions in Open Budget Survey and the existing literature as the basis of index system. Through the establishment of the index pool, using single wheel Delphi method and the membership degree calculation to screen indicators. Combined with the characteristics of the portal to screen indicators which evaluating our country government budget pub- lic on web portal, from specialized, comprehensive, detailed, dynamic, convenience these five dimensions, using the method of experts to set up the weight, evaluate 31 provinces' budgets on the government portal website. Thus reveal the government portal website problems existing in the public budget, and put forward the proposal.
出处
《南京社会科学》
CSSCI
北大核心
2014年第8期80-86,94,共8页
Nanjing Journal of Social Sciences
关键词
政府门户网站
预算公开
指标体系
评价
the government portal website
public budget
the indicator system
evaluation