财政管理透明度的市场实现机制:美国的经验及其启示  

The Study on the Market Mechanism of Fiscal Transparency:American Experience and the Reference to China

作　　者：彭军[1] 邓淑莲[2] 

机构地区：[1]美国亚利桑那大学公共管理与政策学院 [2]上海财经大学公共经济与管理学院

出　　处：《公共行政评论》2009年第1期159-174,共16页Journal of Public Administration

摘　　要：公开透明的财政管理是现代政府管理的重要原则,也是实现良好治理的关键。政治机制和市场机制是实现公开透明财政管理的两种机制。论文专注于市场力量对财政管理透明度作用机制的研究。通过研究美国州和地方政府财政管理透明度的市场实现机制发现,一套完整的市场机制对政府财政管理透明度的促进作用更为有效,而将政府预算做经常性预算和资本性预算之分,允许地方政府发行债券为资本预算筹资是市场机制发挥作用的前提。这一点对中国地方政府的预算改革和财政管理透明度的实现具有重要的参考价值。Fiscal transparency is an important principle of contemporary government management and also a key to good governance.Fiscal transparency can be achieved through political system and/or market mechanism.This paper focuses on the study of the market mechanism of fiscal transparency.It argues that the market mechanism is more effective in the pursuit of fiscal transparency based on a study of the fiscal transparency in state and local levels of the United States.The separation of operating budget and capital budget and government bonds can only be used to finance capital projects are the prerequisites of the market mechanism.Lessons draw from the United States are illustrative to the pursuit of fiscal transparency in China.

关 键 词：地方政府 财政管理透明度 市场机制 

分 类 号：F817.12[经济管理—财政学] F812