中国财政预算透明度现状、问题与对策

Status Quo,Problems and Countermeasures of China's Fiscal Budget Transparency

财政预算透明是财税体制改革的内在要求,是国家治理结构的核心,也是市场经济国家的流行做法。近年来,我国积极推进预算信息公开,财政透明程度不断提高,已取得明显进步,但仍存在着不少问题。本文从国际和国内两方面分析了我国财政预算透明度的现状,从完整性、详细性、及时性和可获得性等四个方面阐述了存在的问题,并提出对策:积极修订《保密法》和提升《政府信息公开条例》的法律层次,完善预算公开的相关法律法规;提供更加完整和详细的信息,提升预算信息公开的质量;限定信息公开时间和设置相应的惩治措施,提高信息公开的及时性;充分发挥互联网平台的作用,拓宽信息公开渠道,提升信息可获取的便利性和理解性。

Fiscal budget transparency is a basic requirement of the fiscal and taxation system reform, it is the core of the governance structure, and it is also very popular in market economy countries. In recent years, China actively promotes public budget information, the fiscal transparency level enhances unceasingly and has achieved significant progress, but there are still some problems. From international and domestic aspects, this paper analyzed the status quo of fiscal transparency in China and from the integrity, detailed, timeliness and availability four aspects expounds the existing problems, and puts forward counter- measures： positiving revision secrecy laws and improving the levels of the government information disclosure ordinance law for perfecting the public budget of relevant laws and regulations; Providing a more complete and detailed information for improving the budget information disclosure quality; Limiting information disclosure time and set up the corresponding preventive measures for improving the timehness of information disclosure; Giving full play to the role of the Internet platform and broaden the channels of information disclosure for promoting the information retrieval＇s availability and understanding.