Study On Fiscal Transparency Of China's Budget And Final Accounts

The Third Plenary Session of the Eighteenth Central Committee of the Party,in the Decision of the Central Committee of the Communist Party of China on Several Important Issues Concerning Deepening the Reform,put forward the "Implementing a Comprehensive and Open and Transparent Budget System".The Fourth Plenary Session of the Eighteenth Central Committee of the Party,in the Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning the Promotion of Ruling by Law,Urges Administration by Law and Promote the Administration by Law.This paper first analyzes the present situation of the transparency of our financial budget,and on this basis,it leads to the empirical research object of this paper: the transparency of the central department's financial budget.Under the background of the policy of administering the country according to law,according to the scientific,feasible,systematic and pertinent principle,this paper chooses the evaluation index according to the ranking of experts and the weight of AHP software,and establishes the evaluation index system.And then 104 central departments on the portal site from 2012 to 2016 of the final accounts of public information to retrieve statistics,the central department of the budget and final accounts of the transparency of the score table.The results show that the transparency of the budget of the central government in China is generally on the rise,but there are some differences,and there are some problems.Differences There are longitudinal differences in the year,including the difference between budget and budget,the difference between final accounts and accounts,the difference between budget and the horizontal differences between departments and different information.The main problem is that the contents of the budget and accounts are not complete and the information of the budget is not convenient.The reason lies in the requirement that the legal level of the budget is too general and the laws and regulations are too general.The ambiguity of the content definition and the influence of the characteristics of the government economy.Aiming at the problems and causes,this paper puts forward some suggestions on how to improve the transparency of our financial budgets by drawing lessons from foreign experience,including the establishment of perfect laws and regulations system,improving the quality of information disclosure and the convenience of obtaining and strengthening the supervision of information disclosure.