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

作　　者：赵早早[1] 张岌 何达基 ZHAO Zaozao;ZHANG Ji;HE Daji(Administrative Bureau of Finance,Infrastructure Construction and Assets,CASS,100732;School of Politics and Public Administration,SWUPL,401120;City University of Hong Kong,China)

机构地区：[1]中国社会科学院财务基建管理局,北京市100732 [2]西南政法大学政治与公共管理学院,重庆市401120 [3]香港城市大学,中国香港

出　　处：《财经智库》2023年第2期23-46,139,共25页Financial Minds

摘　　要：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.

关 键 词：预算绩效 部门决算报告 透明化 现代预算制度 

分 类 号：F812.3[经济管理—财政学]