预算透明度问题的再界定:基于中性原则的分析框架

Restudy on Budget Transparency:Based on the Analytical Framework of Neutrality Rule

提高政府预算的透明度是中国构建现代政府治理结构的必然要求。但目前中国预算透明度研究主要关注预算信息的透明化问题,而忽视了预算管理的原则,从而在推动预算民主化方面的作用十分有限。因此认为:研究预算透明度问题不能就预算论预算,应该在把握预算管理原则的基础上,从整个财政体制的角度系统性地加以研究,提出提高预算透明度就是要把预算规则透明化的观点,并建议应该从构建一般预算和专项预算制度入手来规范政府相机抉择的财政活动。

In order to build up China＇s governance system of modern government,it is necessary to increase the transparency of government budget. However,present researches on budget transparency in China mainly focus on the transparency of budget information,ignoring the rule of budget management,which has limited function on promoting the budget democracy. Therefore,studies on budget transparency should not only focus on budget transparency itself,and more studies should be done comprehensively from the aspect of fiscal system based on budget management rules. The authors propose the idea that increasing budget transparency is to make the budget rule be more transparent,and the financial activity of government discretionary decision should be disciplined based on establishing general and specific budget rules.