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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 meaning of public budget transparency is the white-boxing of public choice, and the white-boxing of public choice needs to be protected by the system in nature. Therefore, the transparency of the public budget system is the key issue. The basic characteristics of transparent public budget system are: hard budget constraints, public budget neutrality and budget information disclosure. This is different from the existing research that focuses mainly on the transparent perspective of budget information. This article demonstrates the transparent institutional arrangement of public budget, on the basis of which, analyzes the current situation of transparency of public budget under the current fiscal system in our country. Through the empirical test, it is found that the current situation of the transparency of China’s public budget is aggravating the volatility of the consumer behavior and investment behavior of the domestic market entities, which is not conducive to the stable development of China’s market economy as a whole. This provides China’s construction of a transparent public budget system Empirical support.