提高我国预算透明度问题分析

本文对我国预算透明度现状进行了分析。近年来我国政府在立法、编制、审批、执行和审计方面为提高预算透明度做出了努力,法律体系逐步完善,科目设置更加科学,执行更加有力,监督更加到位,社会公众参与热情提高。但是,预算公开法律层次依然不高,收支涵盖资金不完全,审批时间短,审计部门独立性弱,都制约了预算透明度的进一步提高。针对这些问题,本文提出政府和公民要积极转变观念,实现双方良性互动;推动制度建设,编制全口径预算,强化预算审批作用;完善财政管理信息系统的改革,以此来提高我国预算透明度。

Improve the Transparency of Our Budget

In this paper, our analysis of the current situation of budget transparency in recent years, our government in the legislation, the preparation, approval, implementation and auditing to improve budget transparency and make an effort to gradually improve the legal system, subject to set more scientific, more effective implementation, monitoring more in place to improve the public enthusiasm. However, the budget is still not high levels of public law, covering income and expenditure of funds is not complete, processing time is short, the independence of the audit department of the weak, are restricting further increase the transparency of the budget. To solve these problems, the paper proposed to the government and citizens to actively change their ideas, positive interaction between the two parties, drive system construction, the preparation of the calibration of the budget, strengthen the role of budget approval, complete the reform of financial management information system in order to improve the transparency of our budget.