中国省级财政透明度评估(2016)

Assessment of Chinese Fiscal Transparency at Provincial Level in 2016

2016年度省级财政透明度最高分、最低分和平均分均呈现稳步上升趋势,且首次出现了不止一个省份超过及格分的情况,但总体来看,31个省份的平均得分仅为42.25分,透明度整体水平依然很低。由于各地方在预决算信息公开方面拥有较大的自由裁量权,财政透明度得分的省际差异较大。从调查结果来看,得分最高的信息要素是被调查者的态度与责任心,其次是一般公共预算、国有企业资产信息、政府性基金预算、国有资本经营预算、社会保险基金预算和部门预算,财政专户和政府资产负债的信息公开情况最差,而财政专户则是唯一一项得分下降的信息要素。为建成规范透明的现代预算制度,充分发挥财政信息公开在推动财税体制改革和其他领域改革方面的积极作用,有必要遵循"公开为常态、不公开为例外"的原则来制定政府预决算信息公开的负面清单,在明确公开与保密的界限的基础上走出财政透明度低水平的困境。

The highest, lowest and average scores of fiscal transparency at provincial level in 2016 show a steady upward trend and there is a phenomenon that more than one province exceeds the passing score for the first time, but the average score of 31 provinces is only 4225, and the whole transparency is still very low. Owing to great discretionary power possessed by local governments in terms of budget and final accounts information disclosure, the scores of fiscal transparency differ with provinces. As for the survey results, the information element with the highest score is attitudes and responsibilities of the polled, followed by general public budget, assets information of state-owned enterprises, budget for government-managed funds, budget for state- owned assets, budget for social insurance funds and sector budget; the information disclosure of special financial accounts and government balance sheet is the worst, and special financial accounts are the only element with decreasing score. In order to construct normative and transparent modern budget system and make full use of the active role of fiscal information disclosure in the advancement of the reform of fiscal ＆ tax system and other fields, it is necessary to abide by the principle of ＇bpenness as the norm and no-openness as an exception＂ to formulate the negative list of governmental budget and final accounts information disclosure and get out of the low-level fiscal transparency dilemma based on the clarification of open and confidential boundaries.