全口径预算信息公开透明保障机制构建研究

Guarantee Mechanism of Comprehensive and Transparent Budget Information

全面规范、公开透明的预算制度是现代财政制度的一个重要组成部分,近年来我国预算公开虽然取得了很大进展,但是还没有达到"及格"水平,一个主要原因就是没有构建起保障全口径预算信息公开透明的整体框架。全口径预算信息公开透明是一个系统工程,需要构建一个包括法律法规制度、预算编制方法、立法机构监督、信息技术运用、社会公众参与等在内的全方位保障机制。为了推动我国预算公开更上一个新台阶,必须构建和完善我国全口径预算信息公开透明保障机制,特别是要加强法律法规建设、人大预算监督、社会公众参与、门户网站建设等薄弱环节。

Comprehensive, normative, open and transparent budget is an important component of modern fiscal system. Great progress has been made in budget openness in recent years in China, but there still exist some problems. The openness and transparence of budget is a systematic project which requires an overall guarantee mechanism including laws and regulations, legislative supervision, budgeting method, information technology and public engagement. To further promote openness and transparence of budget in China, a guarantee mechanism should be built and improved. Special attention should be especially paid to laws and regulations, budget supervision of People＇s Congress, public engagement and government website.