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受财政信息公开一般规律及我国特殊国情等多方面因素的限制,我国的财政透明度建设不可能一蹴而就。如果能将财政透明度的长期目标分解成若干个可操作的阶段性目标,这在一定程度上可以提升目标得以实现的可能性。鉴于此,以国际预算合作组织(IBP)“预算公开调查”项目所确定的评估框架为目标导向,通过对此评估框架所涉透明度各指标所作的聚类分析,本文就实现我国财政信息公开的阶段性目标进行了研究。研究认为:可以将我国财政信息公开的总目标分解成四个阶段性的目标。其中:(1)阶段性目标Ⅰ是实现财政基本信息(支出按行政单位、经济性质、功能与项目分类的信息,税收收入与非税收入分别按来源列示的信息与债务的组成及利息支付)的公开。(2)阶段性目标Ⅱ主要是对阶段性目标Ⅰ所涉及的财政基本信息作纵向的年度扩展:公开以前年度的财政基本信息(实际的和估计的)、对未来的多年期财政基本信息所作的估计信息,并保证相关信息的可靠性与年度间的可比性。(3)与阶段性目标Ⅱ从纵向扩展信息公开的范围不同,阶段性目标Ⅲ尽管涉及对阶段性目标Ⅱ的深化,比如公开前后财政年度预算收支的详细信息,但其重点则是对信息公开的范围做横向的扩展:公开基金收入与捐赠等特殊的财政收支信息,将信息公开的范围从财政收支信息扩展到政策目标与宏观经济假设等非财务信息方面,公开审计信息。(4)阶段性目标Ⅳ则主要是对阶段性目标Ⅲ作进一步的深化和拓展:将所公开的财政收支信息从显性收支扩展到隐性收支并公开政府资产方面的存量信息;公开预算绩效指标及其结果方面的信息;公开有关针对审计建议所采取的补救措施等信息。
Due to the general rules of financial information disclosure and the special conditions of our country, the construction of fiscal transparency in our country can not be accomplished in one move. If the long-term goal of fiscal transparency can be broken down into a number of operational milestones, which to some extent can enhance the possibility of achieving the goal. In view of this, guided by the evaluation framework determined by the IBP “Public Budgetary Survey ” project, through the cluster analysis of each indicator involved in the transparency of this evaluation framework, Open phase goal was studied. The conclusion is that the overall goal of publicizing financial information in our country can be divided into four stages. Among them: (1) The phased goal I is to achieve the basic financial information (expenditures by administrative units, economic nature, function and project classification information, tax revenue and non-tax revenue, respectively, according to the source of information and debt composition and interest payments ) Of the public. (2) The phased goal II is mainly to make an annual longitudinal expansion of the basic financial information involved in the phased goal I: to disclose the basic financial information (actual and estimated) in previous years and to make the basic information about the future multi-year financial Of the estimated information, and to ensure the reliability of the relevant information and year-round comparability. (3) Different from the scope of the open information disclosure from the phased object II, although the phased object III involves the deepening of the phased object II, such as the details of the fiscal revenue and expenditure in the fiscal years before and after public disclosure, the focus is on the information Open scope to do the horizontal expansion: public funds and donations and other special revenue and expenditure information, the scope of information disclosure from the fiscal revenue and expenditure expansion to policy objectives and macroeconomic assumptions and other non-financial information, the public audit information. (4) Phase IV The purpose of phase IV is mainly to further deepen and expand the phase III goal: to extend the public revenue and expenditure information from the explicit revenue and expenditure to the implicit revenue and expenditure and disclose the information about the government assets; Disclose information on budget performance indicators and their outcomes, and disclose information on remedial measures taken in response to audit recommendations.