基于国际评价标准的我国预算透明度问题研究

Budget Transparency in China Based on International Evaluation Criteria

预算透明度是公共财政领域透明度问题的核心内容,是良好财政治理的关键因素。随着2015年我国新《预算法》的实施,我国政府预算信息的公开力度逐渐加大。但是国际预算合作组织自2008年将我国纳入国际预算透明度评价体系以来,对我国的政府预算信息透明度一直评价较低,特别是2018年1月30号公布的2017年预算透明度评价我国得分仍然比较低,这与我国的改革实际不相匹配。本文正是基于这种矛盾,通过深入剖析国际预算合作组织对我国的评价指标体系,探究其原因所在,并提出提高我国预算透明度的对策建议。

Budget transparency is both the core issue of transparency in public finance and the key factor for good fiscal governance. China began to implement the ＂Rule of Government Information Publicity＂ since 2008, and then the new ＂Budget Law＂ was published in 2015. The publicity of the budget information of our government is gradually improving, and the budget information that people could perceive is also more open and transparent. However, since China was included in the evaluation of the international organizations represented by the International Budget Partnership（IBP） in 2008, our country has always got very low grades in the budget transparency survey, especially in the 2017 Open Budget Survey released on January 30, 2018, which is inconsistent with the truth of our reform. Thus, based on this kind of contradiction, this paper explores the reason by analyzing the evaluation index system of IBP and puts forward countermeasures and suggestions to improve the budget transparency of China.