發(fā)布時間：2018-03-01 14:04

  本文關(guān)鍵詞： 信息披露 財政透明度 政府一般性資金 社會保障資金 公共企業(yè)資金　出處：《浙江財經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：財政透明是公共財政的必然要求，是政府財政管理的一個體現(xiàn)，，是公眾行使知情權(quán)的基本條件，是強化政府履行公共受托責(zé)任的重要途徑。政府信息披露能促進政府決策效率，能強化政府和官員履行受托責(zé)任的義務(wù)，保障公眾的基本權(quán)利。隨著政府預(yù)算管理的改革、政府職能的轉(zhuǎn)換，市場經(jīng)濟的發(fā)展，我國政府信息需求者逐漸增多，除了政府財政部門、立法監(jiān)督機構(gòu)、公眾對政府信息的質(zhì)量和內(nèi)容也提出了個更高層次的需要。國際貨幣基金組織（IMF）和經(jīng)濟合作與發(fā)展組織（OECD）先后頒布了財政透明度的規(guī)范準(zhǔn)則來指導(dǎo)各個國家，避免一些國家因為不良的財政政策導(dǎo)致本國和其他國家的財政負擔(dān)。對于經(jīng)濟轉(zhuǎn)型的國家，他們解決問題的重點放在了增加人們的政治參與度和提高財政透明度上。而發(fā)展中國家增加財政透明度不僅利于國際之間的經(jīng)濟合作，更能規(guī)范國家政府的職能行為、維護社會公平性和約束職能部門的權(quán)力。 近些年，我國政府信息披露取得一定的突破，財政透明度意識增強，但是仍然我國信息披露的現(xiàn)狀與我國政府信息需求情況不適應(yīng)，成為我國財政制度改革的絆腳石。對政府信息披露的努力，不僅需要政府從黨中央到基層的努力，還需要人們自下而上的推動。目前我國這兩方面的努力效果并不明顯，財政透明度制度的完善還缺乏制度和法律基礎(chǔ)。美國由反映預(yù)算收支的信息過渡到政府的內(nèi)部財務(wù)管理制度，再過渡到政府履行受托責(zé)任的信息，另外也十分注意到財務(wù)信息和非財務(wù)信息的披露，保障了信息的完整性、可靠性和相關(guān)性。我國在推進政府信息披露的改革中，應(yīng)該借鑒發(fā)達國家的成功經(jīng)驗，立足國情，充分考慮我國預(yù)算管理制度、資產(chǎn)負債財產(chǎn)狀況、政府績效評價等各個方面情況。 本文從我國現(xiàn)有的財政透明度的制度入手，結(jié)合政府已經(jīng)公開的財政信息，對我國政府信息披露進行初步分析。通過國際社會對政府信息披露的要求和我國實際情況和現(xiàn)實需要的對比，提出我國政府信息披露的可行性建議。
[Abstract]:Fiscal transparency is an inevitable requirement of public finance, an embodiment of government financial management, a basic condition for the public to exercise the right to know, and an important way to strengthen the government's performance of public fiduciary duty. The disclosure of government information can promote the efficiency of government decision-making. With the reform of government budget management, the transformation of government functions and the development of market economy, the number of people in need of government information in our country has gradually increased. In addition to the government financial departments, legislative oversight bodies, The public has also raised a higher level of demand for the quality and content of government information. The International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) have successively issued normative guidelines on fiscal transparency to guide countries. To avoid the financial burden of some countries resulting from poor fiscal policies. For countries with economies in transition, They focus on increasing people's political participation and fiscal transparency. And developing countries' increased fiscal transparency not only benefits international economic cooperation, but also regulates the functioning of national governments. Maintain social equity and constrain the authority of the functional department. In recent years, our government information disclosure has made a certain breakthrough, and the awareness of financial transparency has been enhanced, but the current situation of information disclosure in our country is still not suitable for our government information needs. It has become a stumbling block to the reform of our financial system. The efforts to disclose government information not only need the efforts of the government from the party Central Committee to the grass-roots level, but also require people to push from the bottom up. At present, the results of these two efforts in our country are not obvious. The improvement of the financial transparency system also lacks the system and legal basis. The United States has transitioned from information reflecting budget revenues and expenditures to the internal financial management system of the government, and then to the information that the government fulfils its fiduciary responsibilities. In addition, great attention has been paid to the disclosure of financial information and non-financial information, which has ensured the integrity, reliability and relevance of information. In promoting the reform of government information disclosure, China should draw lessons from the successful experiences of developed countries and base itself on the national conditions. Fully consider the budget management system, assets, liabilities and property, government performance evaluation and other aspects of the situation. This article starts with the existing system of financial transparency in our country and combines the financial information that the government has already made public. This paper makes a preliminary analysis on the disclosure of government information in our country, and puts forward some feasible suggestions on the disclosure of government information through the comparison between the requirements of the international community for the disclosure of government information and the actual and realistic needs of our country.
【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812

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