【摘要】：十八屆三中全會將財政預算的公開透明作為財稅體制改革的一項重要環(huán)節(jié)提上日程,目前中國的財政預算透明度遠遠落后于世界其他國家,甚至與世界平均水平相差甚遠。財政預算信息的公開透明具有重要而深遠的意義,改革的任務也較為艱巨。本文對財政預算的公開透明的相關文獻做了較為深入的研究,結合了目前我國財政預算透明度的現(xiàn)狀,提出從動力機制視角進行分析,認為目前我國預算透明度低,預算信息得不到公開透明是政府部門缺乏預算信息公開的動力所造成的,預算透明度低在于動力機制的缺失。接下來本文運用預算信息公開與隱匿的博弈模型進行分析和說明。政府部門在預算信息的公開透明上存在著成本和收益的衡量,當政府具備隱藏預算信息的條件時,博弈的均衡解很大程度上是政府不公開預算信息。相反,當政府不具備隱藏預算信息的條件時,博弈的唯一均衡解是公開預算信息。因此,要想實現(xiàn)預算的公開透明,使預算公開透明成為唯一均衡解,必須運用動力機制來使博弈的均衡解由不公開轉向公開。有了上述分析,本文接下來詳細分析了促進預算信息公開透明的動力要素的作用機制。在政府預算管理學和財政學等相關理論的研究的基礎上,結合管理學和動力學等相關理論,詳細的闡述了作為約束力的制度要素、作為牽引力力的激勵要素、作為壓力的輿論要素、作為內部力量的組織要素和作為推動力的信息化要素這五種要素如何作用于政府預算信息的公開,以此實現(xiàn)均衡解的轉移。通過各種力的作用機制,使得政府隱匿預算信息的成本增加,收益減小;公開預算信息的收益增加,成本減小。以此使得政府逐步公開預算信息。接下來本文通過研究預算公開透明程度高的國家和地區(qū)的情況,發(fā)現(xiàn)先進國家在動力機制的建設上比較完備,以此本文從動力機制要素視角上較為詳細的分析了先進國家的公開實踐和經驗,希望為我國預算公開透明的動力機制建設上提供啟示。本文在思考我國預算公開現(xiàn)狀情況下,充分借鑒國內外預算公開透明度的國家和地區(qū)經驗,結合我國國情,從動力機制視角提出了促進我國預算公開透明的一些好的意見和建議。動力機制為我國完善預算公開透明提供了一種思路,可以不斷尋求和創(chuàng)新多樣化的預算公開透明模式,以期早日實現(xiàn)我國的預算公開和透明化。
[Abstract]:The third Plenary session of the 18th CPC Central Committee made the transparency of the fiscal budget an important part of the reform of the fiscal and taxation system. At present, the transparency of China's fiscal budget is far behind that of other countries in the world, or even far behind the average level of the world. The transparency of budget information is of great significance and the task of reform is arduous. This paper makes a deep research on the open and transparent related documents of financial budget, combines the present situation of our country's budget transparency, puts forward the analysis from the angle of dynamic mechanism, and thinks that our country's budget transparency is low at present. The lack of transparency of budget information is caused by the lack of government departments' motivation to make budget information public, and the low transparency of budget lies in the lack of dynamic mechanism. Then this paper uses the game model of budget information disclosure and concealment to analyze and explain. When the government has the condition of hiding the budget information, the equilibrium solution of the game is to a large extent the government does not disclose the budget information. On the contrary, when the government does not have the condition to hide the budget information, the only equilibrium solution of the game is the open budget information. Therefore, in order to realize the transparency of the budget and make the transparency of the budget become the only equilibrium solution, we must use the dynamic mechanism to change the equilibrium solution of the game from closed to open. With the above analysis, this paper analyzes the mechanism of driving factors to promote transparency of budget information in detail. On the basis of the research of related theories such as government budget management and finance, combined with the relevant theories of management and dynamics, this paper expounds in detail the system element as binding force and the incentive factor of traction force. As the public opinion element of pressure, the organizational factor of internal force and the information element of driving force, how these five factors act on the publicity of government budget information, so as to realize the transfer of equilibrium solution. Through the mechanism of various forces, the cost of the government hiding budget information increases and the income decreases, while the income of the public budget information increases and the cost decreases. As a result, the government gradually opens up budget information. Next, by studying the situation of countries and regions with a high degree of transparency in budget openness, this paper finds that advanced countries are relatively complete in the construction of dynamic mechanisms. Based on this, this paper analyzes the open practice and experience of advanced countries in detail from the perspective of dynamic mechanism elements, hoping to provide enlightenment for the construction of dynamic mechanism in our country's budget openness and transparency. This paper, considering the present situation of budget openness in China, fully draws lessons from the national and regional experiences of transparency of budget openness at home and abroad, and combines with the national conditions of our country. From the perspective of dynamic mechanism, this paper puts forward some good suggestions and suggestions to promote the transparency of China's budget. The motive mechanism provides a way of thinking for our country to perfect the budget openness and transparency, which can continuously seek and innovate the diversified budget transparency mode, in order to realize the budget openness and transparency of our country as soon as possible.
【學位授予單位】：云南財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.3

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相關期刊論文 前10條

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本文編號：2124360