中国省级财政透明度存在的问题及改进建议

Problems in China's Provincial Fiscal Transparency and Suggestions for Solution

政府信息公开是一个国家或一个社会良好治理的前提和重要标志,而财政信息公开则是政府信息公开的核心内容。近年来,中国在财政公开透明上的进步令人瞩目,但也存在不容忽视的问题。通过对我国31个省级政府财政信息公开状况连续多年的调查和评估,我们发现我国财政信息公开中仍然存在公开信息不全面、不详细、不规范、不便利等问题,由此导致我国财政透明度较低,公开的信息占所调查信息的比重不到40%,有多达60%的财政信息没有公开。那些详细地反映公共资金如何花费的经济分类信息、各级政府的资产负债信息以及具体的项目、基金和国有企业预决算信息几乎都没有公开。虽然影响政府财政信息公开的因素多且复杂,但调查显示,我国政府信息公开制度方面的不足与缺陷是阻碍财政透明度进一步提升的主要原因。明确我国政府财政信息公开的目标及内容,并分步实施,从制度建设入手,近期通过新《预算法》实施条例的制定,远期通过《政府信息公开法》的立法,完善、细化财政信息公开的内容,是推动我国政府财政透明度进一步提高的有效途径。

The disclosure of government information is the prerequisite and an important benchmark of good governance. Fiscal information is the most important information produced by governments. There are some serious problems existed in China＇s fiscal transparency,although impressing improvement has been achieved since 2008. Through the survey and evaluation on China provincial fiscal transparency from 2009 to 2014,we found that the disclosed fiscal information is incomprehensive,unspecific,irregular,and inconvenient. The important information such as government expenditure in economic category and program level,government assets and liabilities,revenues and expenditures of individual government special funds and state-owned enterprises have not been disclosed yet. All these lead to low fiscal transparency. The way to improve the fiscal transparency should be resort to institutions,which is to formulate a good Enforcement Regulation of the New Budget Law in short time and to enact Government Information Disclosure Law in the long run.