中国地方政府债务透明度评估:2014-2015

Evaluation of Chinese Local Government Debt Transparency:2014-2015

地方政府债务信息是财政信息的重要组成部分,但在当前的财政透明度研究中却没有得到足够的重视。现有的评估主要是依据主动公开状况,对于依申请公开状况的关注不足。通过查找已公开的信息和申请公开而未公开的信息这两种方式,基于省级和地级政府债务余额和债务限额(含一般债务和专项债务)等关键指标,文章对我国2014年和2015年的地方政府债务信息透明度进行了评估,得出主动透明度和最终(主动和依申请)透明度的评估结果。评估结果显示,各省份的主动透明度普遍不乐观,虽然最终透明度有很大提升,但是部分省份仍然很不理想。综合而言,东部省份的平均透明度最高,西部省份次之,中部省份最低,但是区域内省份之间的差异性很大,呈现出一定的随机性。对此,文章给出了推动地方政府债务信息公开、促进地方债务的适度举借和良性治理的政策建议。

Local government debt information is an important part of fiscal information, but current fiscal transparency research has not attracted enough attention.Current evaluation focuses on active opening, and pays little attention to opening according to applications. Through seeking disclosed information and undisclosed information with the applications for opening, and mainly based on the key indicators of provincial and municipal local government debt and debt limits 0ncluding the general and special debts~ this paper evaluates local government debt information transparency in 2014 and 2015, and arrives at the evaluation results of active and final （active and according to applications） transparency. According to the results, active transparency is not generally optimistic; although final transparency is significantly improved, some provinces are still unsatisfactory; in general, the average transparency in eastern provinces is the highest, the one in western provinces the second and the one in central provinces the lowest, but in each areas above, there is much difference between provinces which shows certain randomness. Based on the evaluation results, this paper provides policy advices on moderate measures and sound governance aiming at promoting local government debt information disclosure and advancing local debts.