关于政府收支分类改革与政府治理效果的研究

政府收支分类是观察和研究政府公共经济行为的基础,完善的政府收支分类是实现善治的重要工具和必要条件。目前正在进行的政府收支分类改革在改善政府治理水平方面取得了较为令人满意的成果:它调整了政府收支分类体系的结构,扩大了收支分类涉及的范围,细化了收支分类的内容;并由此提高了政府行为的透明度,改善了公共决策的合意性,强化了对决策执行过程的财政控制,提升了公共监督的效力。不过,目前的改革成果与理想状态相比,在系统性、全面性、准确性和细致性方面仍然存在一定的差距。为此,建议政府进一步拓展支出分类维度,调整部分科目的类别归属,并在条件成熟的时候逐步扩大收支分类的内容范围。

On Reform of Classification of Government Income and Expenses and Governance Effect

The classification of government's expenses is the foundation of government's public economic action.Consummate classification is an important tool as well as a necessary condition to reach good governance.On one hand,the reform of classification of government's income and expenses has gained desirable results;on the other,there is still a big gap between the status quo and the ideal status.The paper suggests the government expand the dimension of classification,adjust regimentation of certain kinds of subjects,and enlarge the scope of classification.