我国省级政府国有企业基金透明度研究  

The transparency research of state-owned enterprise fund at provincial level in China

作　　者：邓淑莲[1] 王聪[1] 

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《南方经济》2015年第4期1-11,共11页South China Journal of Economics

基　　金：国家社会科学基金项目<我国省级政府透明预算实现机制>(项目号:11BZZ061)的阶段性研究成果

摘　　要：我国拥有庞大的国有企业基金,基金信息是否公开透明直接关涉国有企业基金的安全、有效运营。基于全国31个省级政府国有企业基金透明度调查评估的结果显示,虽然国有企业基金透明度近年来有所提高,但公开程度仍然很低。那些详细、具体的国有企业基金预算信息和财务信息基本没有公开,从而导致庞大的国有企业基金游离于公众及其代表的监督和控制之外。作者认为,全面、详细地公开国有企业基金信息,不仅是国有企业基金安全、有效运营的必然要求,也是深化国有企业改革的基本前提。为此,本文提出了国有企业基金信息公开的目标,并围绕这一目标确定了国有企业基金信息公开的内容。The transparency of China＇s huge amount of state -owned enterprise fund is crucial to its safety, efficiency and effectiveness. The survey we conducted on the transparency of this fund revealed that its transparency is low although improvements have been achieved in recent years. About 70% of the survey information, included the detailed budgeting and financial information, has not been disclosed yet. This deficiency leads to the failure of supervision and control of the fund from the public and the legislature. Based on this, this article proposes the goal of the fund information disclosure and the essential information which should be disclosed to the public.

关 键 词：国有企业基金 信息公开 透明度 

分 类 号：F832.5[经济管理—金融学]