中国中央政府部门预算绩效信息透明化研究

Transparency of budget performance information promotes the government to disclose to society the actual effect of limited financial resources spent and the degree of achievement of expected performance targets, and enhances the government’s credibility, so China’s central government requires its departments to publish general public budget performance information to society. By analyzing the contents of 596 departmental final account reports published in the past five years (2016- 2021), and coding and assigning values to the general public budget performance information texts, this study finds that during this five years, the scope of the central government’s budget performance information disclosure has expanded year by year, and the general trend of disclosure quality has been continuously improved. However, the disclosure quality obviously differs from department to department and there are deviations from the specific annual disclosure standards. This paper proposes to continuously improve the central government budget performance transparency system by making the requirements, standards, and rules for budget performance information disclosure more open to society, and urging central government departments to build a performance-oriented organizational culture that supports high-quality disclosure.