中国财政透明度评估(2015)

Assessment of Chinese Fiscal Transparency in 2015

文章从整体水平、省际差异与项目差异三方面对2015年我国省级财政透明度进行评估,结果显示:虽然省级政府财政透明度逐年提高,但省级财政透明度的整体水平依然较低,31个省份的平均得分仅为36.04分;省际之间财政透明度差异依然明显,但在最低分上升和最高分下降的情况下差距有所缩小;各项财政信息公开状况很不均衡,一般公共预算、国有企业信息、政府性基金预算、国有资本经营预算和社会保险基金的透明度得分相对较高,部门预算及相关信息和财政专户管理资金的透明度得分相对较低,政府资产负债则几乎没有公开任何信息。文章认为,为进一步提高省级财政透明度,应按照新《预算法》的精神在《预算法实施条例》中明确财政信息公开的主体与内容,同时提升《政府信息公开条例》的法律层次,按照"公开为原则、不公开为例外"的原则列举财政信息公开的负面清单。

This paper assesses Chinese fiscal transparency at provincial level in 2015 through three aspects： overall level, interprovincial differences and program differences. It arrives at the conclusions as follows, firstly, fiscal transparency at provincial level shows an annually slight im- provement, but is still low as a whole： the average score of 31provinces is only 36.04; secondly, although the differences in interprovincial fiscal transparency are still obvious, they narrow to a certain extent owing to the rise in the lowest score and the reduction in the highest score; thirdly, fiscal transparency varies with financial fund types： general public budget, state-owned enterprise information, budget for government-managed funds, budget for state-owned assets and social in- surance funds have relatively high transparency scores,but department budget ＆ related informa- tion and special financial accounts have relatively low transparency scores, and government bal- ance sheet almost does not disclose any information. It believes that to promote fiscal transparen- cy at provincial level, the Implementation Regulations should clearly stipulate the subjects and content of budget information disclosure in accordance with new Budget Law, and Government In- formation Publicity Regulations should be amended and negative lists of fiscal information public- ity should be recited in accordance with the philosophy that publicity is the principle and non-publicity is exceptional.