中国中央政府部门预算绩效信息透明化研究

Research on Transparency of Budget Performance Information of Central Government Departments in China

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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Author(s)

Detail(s)

Original languageChinese (Simplified)
Pages (from-to)23-46, 139
Journal / Publication财经智库
Volume8
Issue number2
Publication statusPublished - Apr 2023

Abstract

预算绩效信息透明化有助于促进政府向社会公布有限财政资源花费的实际效果和预期绩效目标的实现程度,提高政府公信力。2016—2021年,中国中央政府要求其各部门必须向社会公布一般公共预算绩效信息。本文对过去五年内公开的596份部门决算报告内容进行分析,并对一般公共预算绩效信息文本进行编码赋值,发现过去五年间,中国中央政府的预算绩效信息公开内容范围逐年扩展,公开质量的总体趋势在不断提升,但部门之间的公开质量存在明显差异,且与具体的年度公开标准之间也存在偏差。本文建议通过向社会更加公开预算绩效信息公开的要求、标准、规则,正向激励公开质量高的部门,以及以公开促进部门讲求绩效的组织文化建设等方式,持续完善和推进中国中央政府预算绩效透明化制度建设。
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.

Research Area(s)

  • 预算绩效, 部门决算报告, 透明化, 现代预算制度, Budget Performance, Departmental Final Account Report, Transparency, Content Analysis

Bibliographic Note

Full text of this publication does not contain sufficient affiliation information. With consent from the author(s) concerned, the Research Unit(s) information for this record is based on the existing academic department affiliation of the author(s).

Citation Format(s)

中国中央政府部门预算绩效信息透明化研究. / 赵早早; 张岌; 何达基.
In: 财经智库, Vol. 8, No. 2, 04.2023, p. 23-46, 139.

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review