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Jingdong book

2013中国财政透明度报告

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《中国财政透明度报告》发布已5年了,回想起来弹指一挥间。5年前,中共“十七大”召开了;5年后的今天,中共“十八大”已经胜利闭幕。5年前,《中华人民共和国政府信息公开条例》颁布并正式实施;5年后的今天,阳光财政、预算公开已成为举国关注的话题。
Author Description

上海财经大学公共政策研究中心,基于“经世济国”校训之理想,上海财经大学公共政策研究中心于1998年成立。研究中心依托上海财经大学公共经济与管理学院的学科特色与优势,整合全校科研资源,聘请社会知名专家学者,围绕公共政策的理论和实践问题展开深入研究,业已取得丰硕成果并形成广泛的社会影响。其主要成果包括:1999年迄今历年《中国财政发展报告》,2001年迄今历年《中国投资发展报告》,2009年迄今历年《中国财政透明度报告》,以及承担的国家自然科学基金、国家社会科学基金、教育部、财政部、农业部、上海市政府等的大量科研项目。
Catalogue

序言
0总报告
0.1 概述
0.2 2012年中国政府信息公开进程
0.3 中国省级财政透明度评估
0.4 中国省级行政收支及相关信息透明度评估
0.5 中国省级政府部门预算透明度评估
0.6 中国省级政府部门“三公”经费透明度特别评估

12012年中国政府信息公开进程
1.1 政府部门的行动
1.2 人大的行动
1.3 学术界与民间组织的努力
1.4 社会公众对政府信息公开的关注

2中国省级财政透明度评估
2.1 概述
2.2 省级政府财政透明度态度评估
2.3 省级一般预算基金与政府性基金透明度评估
2.4 省级社会保险基金透明度分析
2.5 省级国有企业基金透明度分析

3中国省级行政收支及相关信息透明度评估
3.1 行政收支及相关信息透明度评估设计
3.2 行政收支及相关信息公开的整体水平
3.3 行政收支及相关信息公开的客体差异
3.4 行政收支及相关信息公开的主体差异
3.5 研究结论及其规范含义

4中国省级政府部门预算透明度评估
4.1中国省级政府部门预算透明度评估指标和方法
4.2 中国省级政府部门预算透明度评估
4.3 中国省级政府部门预算透明度的国内外比较
4.4 基本研究结论

5中国省级政府部门“三公”经费透明度特别评估
5.1 省级政府部门“三公”经费透明度评估思路
5.2 省级政府部门“三公”经费透明度调查结果
5.3 省级政府部门“三公”经费透明度评估分析
5.4 省级政府部门“三公”经费透明度政策建议

6阳光财政:五年回顾与展望
6.1 财政透明度的变化趋势
……

附录
参考文献
后记
Book Abstract

这些文件出台的目的是深化政府信息的公开,很多规定也确实在目前的信息公开水平上提出了新的要求。但另一方面,有些规定缺乏对信息公开工作的长远考虑,有可能对未来政府信息公开以及财政信息的公开产生一些障碍,主要有以下问题①:
第一,“各级政府财政部门负责本级政府总预算、决算的公开,各部门负责本部门预算、决算的公开。”各级政府财政部门负责本级政府总预算、决算的公开是应该的,然而,它们在信息公开上的职责不应仅限于此。各级政府财政部门负有审查和监督所属各部门预算的职责,必定能够取得并且需要保存各部门预算。由财政部门将这些部门预算以统一、集中的方式向社会公开,既可以节约政府预算公开的成本,又可方便公众了解和监督预算。
第二,“一般预算收支预算表和一般预算收支决算表的收支项目按照《政府收支分类科目》的收入分类和支出功能分类基本编列到款级科目。”按“收入分类和支出功能分类基本编列到款级”的预算只能提供十分粗略的信息,公民无法了解其实际内容,更不能对预算进行有效的监督。根据这一规定,我国预算收支科目规定的重要分类——按经济性质分类的支出信息不在规定的公开范围内。支出按经济性质的分类是部门和单位必须记录和保存的信息,社会公众较为关心,并有较强的识别和判断能力,可以通过这一视角更好地发挥监督作用。不公开这一分类的信息,将使预算公开的意义大打折扣。
第三,“对一些要求公开项目较多的申请,可要求申请人按照‘一事一申请’原则对申请方式加以调整:即一个政府信息公开申请只对应一个政府信息项目。”什么是“一事”?是指一个信息还是一组信息?是一个数据还是一类数据?这一规定在概念上不清晰,容易给信息公开申请带来不必要的麻烦,成为有关部门拒绝提供信息的一个借口。例如,上海财经大学公共政策研究中心对省级财政透明度调查项目不得不将原先的一次申请拆分为113次申请,获得信息的成本大幅增加,但获得的信息并不因此而有所增加。
第四,“对申请人申请公开与本人生产、生活、科研等特殊需要无关的预算信息,可以不予提供。”这一规定损害了公民的预算知情权。按这一规定,以了解和监督政府为目的的信息公开申请就会被拒绝。个人有权要求政府提供预算信息的根本原因不是因为他有个人的“特殊需要”,而是因为他具有每一个公民都具有的“一般需要”,他是纳税人,是政府公共服务的对象,是有权利也有责任参与和监督公共事务管理的公民。公民的预算知情权不能因为没有本人的“特殊需要”而被否定。
……
Introduction

新一年度的《中国财政透明度报告》与大家见面了。一年来,我国财政透明度发生了怎样的变化?这是大家关心的问题,也是我们最为关心的问题。令人感到高兴的是,在这一年中,通过各方面的努力,我国财政透明度的改进幅度大大超过了以往年度,从相对的角度而言,可以说有了一个“飞跃”。上一年度的报告中,省级财政的平均得分为25.33分,今年上升到30.40分。去年比前年提高了2.19分,上升的比例是10%;今年比去年提高了5.07分,提高的比例为20%。从行政部门透明度的评估来看则更为显著,今年比去年提高了6.12分,提高的幅度高达100%以上。这是《中国财政透明度报告》发布5年来最好的成绩。
对于这样的进步我们感到高兴,但并不会因此而满意。在一个要求并不高、评分很宽松的百分制评价体系中,省级财政透明度平均状况约30分,行政部门透明度平均约10分,实在还是一个很糟糕的成绩,它表明我国的财政透明度虽然较前些年有了改进,但仍处在非常低的水平上,阳光财政依然任重道远。
《中国财政透明度报告》发布已5年了,回想起来弹指一挥间。5年前,中共“十七大”召开了;5年后的今天,中共“十八大”已经胜利闭幕。5年前,《中华人民共和国政府信息公开条例》颁布并正式实施;5年后的今天,阳光财政、预算公开已成为举国关注的话题。
5年常被看成是一个重要的时间段。新中国成立以来,我国已经完成了很多个5年计划,每个5年计划都包含众多重大项目,实现了一系列之前无法企及的目标。相比之下,财政透明度的5年进程并不足以让人们感到骄傲。5年过去了,我国的财政透明度仍处在一个不及格的水平上,不能不让人感到困惑。未来5年会如何?能否有一个财政透明度的5年计划,让人们在5年中为之努力,5年后为之振奋,为之骄傲?
习近平总书记最近指出:“要加强对权力运行的制约和监督,把权力关进制度的笼子里,形成不敢腐的惩戒机制、不能腐的防范机制、不易腐的保障机制。”此话点中了我国当前改革的关键。如何才能将权力关进制度的笼子里?怎样的笼子才能将权力关进去?这个笼子由谁来打造?
政府信息公开正是这个笼子的必要组成部分,而财政信息公开又是这个组成部分中的关键部件。如果广大社会公众无法知晓政府在做什么,政府如何从公众口袋里拿钱,又用到什么地方去了,用得怎么样,那么对权力就谈不上任何制约。胡锦涛同志在中共“十七大”报告中提出要保障公民的知情权、参与权、表达权、监督权等基本权利时,将知情权放在第一位,充分表明它是基本中的基本。
世上笼子的种类很多,有的不容易逃脱,有的很容易逃脱。笼子用什么材料制作、设计是否合理、建造是否坚固固然很重要,但并不是最重要的。有的笼子看上去很牢固,但是关不住人。典型的如魔术师的笼子,关进去的人绑了又绑,笼子加了一道又一道的锁,再用链条缠绕,用棍棒尖刀从各个方向插入,再浸没在水里……最后结果总是大家所熟悉的:关在里面的人脱身了,并以成功者的姿态出现在大家面前。这样的笼子必然符合以下两点:第一,就是一定要用什么东西把笼子遮盖起来,让人们看不到关在里面的人,至少在最关键的时刻;第二,这个笼子一定是被关的人自己设计、自己制造的,把他关起来的人也都是他的助手。
这一点对于关权力的笼子应该有所启发。要把权力关住,必须让关在里面的人置于众目睽睽之下,不是在无关紧要的时候让大家看,造成一种无法逃脱的假象,而是在关键的时候要让大家看。在万众瞩目之下,我们有理由相信,关在里面的人是不易逃遁的,即使想逃,大家也会及时发现,知道逃脱的“奥妙”所在,从而亡羊补牢。政府信息公开,财政透明的意义也就在于此。
更重要的是,要使权力受到制约,笼子不能单由掌握权力的人自己去打造,必须要由社会公众共同来打造。目前社会中存在的腐败问题有一个产生和发展的过程,在这个过程中,有关方面曾多次采取措施,为此制定和下发的文件已经难以计数,建立的专门机构不断增加,因贪腐而判刑时有所闻,打击力度不可谓不大。但腐败没有得到根治,反而愈演愈烈,其原因就在于制约权力的力量本身就来自于权力。自己管自己是管不好的,自己关自己是关不住的;也许可以治标,但肯定不能治本;可以管一时,但往往一阵风之后依然如故。这个结论可为我国六十多年的实践经验所证明。这个经验不仅仅源于这六十多年,也不仅仅源于我们的特殊国情。实际上,古今中外的历史都证明了这一点,而且早已被人们所认识。

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Jingdong book