我國中央部門預(yù)決算透明度評價(jià)研究
發(fā)布時(shí)間：2019-02-18 09:37
【摘要】："實(shí)施全面規(guī)范、公開透明的預(yù)算制度"是現(xiàn)階段我國預(yù)算改革的目標(biāo)。部門預(yù)決算是政府預(yù)決算的基礎(chǔ)和核心組成部分。中央部門預(yù)決算公開具有重要的示范和帶頭作用,直接關(guān)系到我國預(yù)算改革目標(biāo)的實(shí)現(xiàn)。本文依據(jù)依法治國、依法行政的原則,以國際貨幣基金組織(IMF)提出的核心原則為基礎(chǔ),結(jié)合以往國內(nèi)外學(xué)者的研究和我國的國情,構(gòu)建了包括3個(gè)一級指標(biāo),8個(gè)二級指標(biāo),26個(gè)三級指標(biāo)的評價(jià)指標(biāo)體系,對我國104個(gè)中央部門2014年和2015年的預(yù)決算數(shù)據(jù)進(jìn)行評估。結(jié)果表明,兩年來中央部門預(yù)決算公開取得明顯進(jìn)展,但仍然存在法律法規(guī)不完善、公開程度不夠、檢索不方便、公開形式不規(guī)范等問題,并提出完善法律法規(guī)體系、細(xì)化公開內(nèi)容、設(shè)立名副其實(shí)的公開專欄、規(guī)范公布形式等對策建議。
[Abstract]:Implementation of a comprehensive and transparent budget system is the goal of China's budget reform at the present stage. The department budget final account is the government budget final account foundation and the core constituent. The publicity of budget and final accounts of the central department has an important role in demonstration and leadership, which is directly related to the realization of the goal of budget reform in China. Based on the principle of governing the country according to law and administration by law, based on the core principles put forward by the International Monetary Fund (IMF), combined with the previous studies of scholars at home and abroad and the national conditions of our country, this paper constructs three first-level indicators. The evaluation index system of 8 secondary indexes and 26 third-level indexes is used to evaluate the data of 2014 and 2015 budget and final accounts of 104 central departments in China. The results show that in the past two years, significant progress has been made in the disclosure of budget and final accounts of central departments, but there are still some problems, such as imperfect laws and regulations, inadequate publicity, inconvenient retrieval, non-standard forms of disclosure, and so on. Detailed public content, set up a real open column, standardize the form of publicity and other countermeasures.
【作者單位】： 湖南農(nóng)業(yè)大學(xué);
【分類號】：F812.3
本文編號：2425725
[Abstract]:Implementation of a comprehensive and transparent budget system is the goal of China's budget reform at the present stage. The department budget final account is the government budget final account foundation and the core constituent. The publicity of budget and final accounts of the central department has an important role in demonstration and leadership, which is directly related to the realization of the goal of budget reform in China. Based on the principle of governing the country according to law and administration by law, based on the core principles put forward by the International Monetary Fund (IMF), combined with the previous studies of scholars at home and abroad and the national conditions of our country, this paper constructs three first-level indicators. The evaluation index system of 8 secondary indexes and 26 third-level indexes is used to evaluate the data of 2014 and 2015 budget and final accounts of 104 central departments in China. The results show that in the past two years, significant progress has been made in the disclosure of budget and final accounts of central departments, but there are still some problems, such as imperfect laws and regulations, inadequate publicity, inconvenient retrieval, non-standard forms of disclosure, and so on. Detailed public content, set up a real open column, standardize the form of publicity and other countermeasures.
【作者單位】： 湖南農(nóng)業(yè)大學(xué);
【分類號】：F812.3
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，本文編號：2425725
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