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中国财政透明度评估(2013)
引用本文:温娇秀,郑春荣,曾军平.中国财政透明度评估(2013)[J].上海财经大学学报,2013(3):50-57.
作者姓名:温娇秀  郑春荣  曾军平
作者单位:上海财经大学公共经济与管理学院,上海200433
摘    要:2013年的中国财政透明度评估包含了省级财政透明度评估、省级行政收支及相关信息透明度评估与省级政府部门预算透明度评估三部分。其中,省级政府部门预算透明度评估是今年的新增内容。评估结果显示:中国财政透明度水平仍然较低,但呈现出上升的趋势;省际(部门)间的透明度差距依然很大;此外,分项目考察的透明度差异较大,总额信息、功能分类信息项目的透明度状况相对较好,明细信息、经济分类信息项目的透明度相对较差。

关 键 词:省级财政透明度  省级行政收支及相关信息透明度  省级政府部门预算透明度

Assessment of Chinese Fiscal Transparency in 2013
WEN Jiao-xiu,ZHENG Chun-rong,ZENG Jun-ping.Assessment of Chinese Fiscal Transparency in 2013[J].Journal of Shanghai University of Finance and Economics,2013(3):50-57.
Authors:WEN Jiao-xiu  ZHENG Chun-rong  ZENG Jun-ping
Institution:(School of Public Economics and Administration, Shanghai University of Finance and Economics, Shanghai 200433, China)
Abstract:The assessment of Chinese fiscal transparency in 2013 consists of assessments of provincial fiscal transparency, provincial administrative revenue and expenditure and relat- ed information transparency, and budgetary transparency of provincial government agencies. Among them,the assessment of budgetary transparency of provincial government agencies is the new survey item in 2013. It shows that the general level of Chinese fiscal transparency is still low,but experiences an upward trend; fiscal transparency varies widely with provinces (sectors); in addition, fiscal transparency among different items differs, that is to say, the transparency of total information and functional information is relatively good, and the trans- parency of detailed information and economic classification information is relatively poor.
Keywords:provincial fiscal transparency  provincial administrative revenue and expend-iture and related information transparency  budgetary transparency of provincial governmentagencies
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