一般公共预算透明的制度安排研究  

Study on Transparency of General Public Budget System

作　　者：吴俊培[1] 龚旻[2] 

机构地区：[1]武汉大学财政金融研究中心 [2]湖南商学院财政金融学院

出　　处：《财贸经济》2015年第9期5-18,共14页Finance & Trade Economics

基　　金：教育部重大课题"我国公共财政风险评估及防范对策研究"(编号:10JZD0023)支持

摘　　要：公共预算透明的核心含义是公共选择的白箱化,而公共选择的白箱化本质上需要靠制度保障,因此公共预算制度透明才是问题的关键。公共预算制度透明的基本特征是:硬预算约束、公共预算中性以及预算信息公开。这有别于已有相关研究主要关注预算信息透明的视角。本文论证了公共预算透明的制度安排,在此基础上,分析了我国现行财政体制下公共预算的透明度现状。通过实证检验发现,我国公共预算透明度不高的现状加剧了国内市场主体的消费行为和投资行为的波动幅度,整体上不利于我国市场经济的稳定发展,这为我国关注建构透明的公共预算制度提供了经验上的支撑。The core of public budget transparency is to make public choice in white box, which should be guaranteed by system. Therefore, the key is the system transparency of public budget. The basic characteristics of public budget system transparency contain hard budget constraint, public budget neutrality and budget information publication. This is different from present research angle of relevant studies, which focus on budget information transparency. This paper argues the system of public budget transparency and analyzes the situation of China＇s public budget transparency under current fiscal system. The empirical test shows that the low level of public budget transparency in China aggravates fluctuation of market individuals＇ consumption and investment behavior, development of China＇s market economy. The conclusion provides empirical transparent public budget system in China. and harms the stable support for constructing

关 键 词：公共预算透明 预算体制透明 硬预算约束 预算信息公开 

分 类 号：F812.3[经济管理—财政学]