透明财政:概念界定和法治保障机制  

Transparent Finance: Concept Definition and Guarantee Mechanism of Rule of Law

作　　者：茆晓颖 刘付韩 MAO Xiao-ying;LIU Fu-han(DongWu School of Soochow University,Suzhou 215021,China)

机构地区：[1]苏州大学东吴商学院

出　　处：《财经问题研究》2019年第6期75-81,共7页Research On Financial and Economic Issues

基　　金：国家社会科学基金项目“供给侧结构性改革背景下企业并购的特征、经济效应与相关政策研究”(17AGL013)

摘　　要：透明财政和财政透明度是一对极易混淆的概念,随着我国财政模式从公共财政到民生财政再到现代财政制度,两者之间的差异逐渐显露出来,本文在财政模式的演变进程中对透明财政和财政透明度进行概念界定和内涵辨析.透明财政是结果导向,是最终要实现的规范状态,财政透明度作为衡量指标,要在实现透明财政终极状态的进程中充分发挥作用,用定量或定性的指标直白而客观地反映问题,积极寻求解决方案,在财政透明度不断提高的过程中推动透明财政状况的改善.鉴于我国目前财政透明程度较低,财政信息公开存在不及时、 不完整、 不准确等问题,从不同社会主体角度对透明财政的功能予以阐述,可以说明建设透明财政对政府财政管理的重要性.透明财政与法治财政是相互作用的,为加快构建透明财政的法治保障机制,应科学立法、 严格执法、 公正司法和全民守法.Transparent finance and financial transparency are a pair of concepts which are easy to be confused.With the financial model of China changing from public finance to people's livelihood finance and then to modern financial system,the difference between two concepts is gradually revealed.Along the process of the evolution of fiscal model,this paper defines and discriminates the concept and connotation of transparent finance and fiscal transparency.Transparent finance is result-oriented and the standard state to be realized in future.As a measure index,fiscal transparency should play a full role in the process of realizing the ultimate state of transparent finance,and reflect the problem bluntly and objectively with quantitative or qualitative indicators.Governments ought to actively seek solutions to improve transparent fiscal position in the process of increasing fiscal transparency.In view of the low degree of financial transparency in China and the problems of untimely,incomplete and inaccurate disclosure of financial information,this paper expounds the function of transparent finance from the perspective of different social subjects.It can explain the importance of building transparent finance to the management of government finance.Transparent finance and finance under the rule of law interact with each other.In order to speed up the construction of guarantee mechanism of law and regulation,scientific legislation,strict law enforcement,fair administration of justice and law-abiding by the whole people should be carried out.

关 键 词：透明财政 财政透明度 财政信息公开 现代财政制度 法治保障 

分 类 号：F810[经济管理—财政学]