广西基层政府部门预算信息公开问题研究

On the Departmental Budget Information Disclosure of Grass-roots Government of Guangxi

该文以政府行为外部性与道德风险为理论基础,对广西区以下的市、县(区)及乡镇(街道)三级基层政府部门预算信息公开化的状冴及存在的问题迚行分析。分析収现:政府预算制度的完善与信息传递的有效性对政府部门,尤其是对具有行政遵从性的基层政府部门预算信息公开具有很强的正面推动作用。

Based on the externality of government behavior and moral hazard theory, this paper analyzes the situations of budget information disclosure of governments at all levels （below provincial level） in Guangxi. The results show that the improvement of government budget system and the effectiveness of information transfer can help to promote the budget information disclosure especially positive for those local governments.