财政公开的经济社会效应研究新进展

被引：42

作者：

储德银

左芯

机构：

[1] 安徽财经大学财政与公共管理学院

来源：

经济学动态 | 2019年 / 05期

关键词：

财政公开; 经济社会效应; 财政透明; 参与式预算;

D O I：

暂无

中图分类号：

D630 [国家机关工作与人事管理]; F812 [中国财政]; F124 [经济建设和发展];

学科分类号：

020103 [经济史]; 020219 [财政学（含：税收学）]; 030209 [中国政治];

摘要：

大力推进财政公开是加快完善现代财政制度的内在诉求与制度基础,亦是推进国家治理体系现代化与提升治理能力的关键所在。虽然近年来我国在现代财政制度构建的过程中,政府财政信息公开取得了较大进展,但与西方发达国家相比仍有一定差距,而且国内理论界有关财政信息公开的经济社会效应研究尚处于起步阶段。为此,本文系统回顾与全面梳理了国外有关财政公开的研究现状和最新进展。首先对财政公开内涵与理论基础进行详细诠释;进而从经济和社会效应两个维度深入分析了财政公开对一国财政可持续、资源配置和公共产品供给、政府治理以及经济社会和谐发展的影响;最后立足于新时代中国财税体制的历史使命与国情背景对未来财政公开理论研究与深入探析进行展望。

引用

页码：135 / 148

页数：14

共 37 条

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