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《Public Finance Research》 2016-01
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Study on Public Sector Budget Transparency——Central Department as the Example

Guo Junhua;Zhu Fujie;  
Implementing a comprehensive and transparent budget system is the goal of budget reform. The openness of the central department budget has an important effect, directly related to the construction of government credibility and the realization of the rights of citizens. Based on four core principles of budget transparency proposed by IMF, this paper builds the department budget transparency index evaluation system including 7grade one indicators, 18 grade two indicators and 40 grade three indicators. And then using 91 central departments published in April 2014 as assessment objects, it is concluded that central department budget transparency has made obvious progress in the last five years. But its transparency is still very low. Therefore, the government needs to improve the transparency of the budget by establishing and perfecting the laws and regulation systems, improving the government's revenue and expenditure account, strengthening the government budget information disclosure mechanism construction and perfecting government interactive mechanism.
【Fund】: 国家社科基金重大项目《全面深化改革中政府购买公共服务制度化研究》(14ZDA065);; 教育部留学回国人员科研启动基金资助项目《我国基本公共服务的绩效评估与改进策略研究》(第43批)
【CateGory Index】: F812.3
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