我国预算透明度评价标准研究的开题报告和外文翻译.docVIP

中文摘要 预算透明度是衡量一个国家或政府预算信息公开程度的重要标准。建立一套完善的预算透明度标准对于政府预算信息公开、绩效考察以及公民政治权利的行使都有重大意义。目前我国预算透明度偏低，关于预算透明度的相关研究起步较晚，实践方面也很欠缺。 本文在借鉴和整合预算透明度评价领域的相关理论观点和实践经验的基础上，结合公共财政理论、委托代理理论、新公共管理理论和博弈论等理论，对国内外的预算评价标准进行比较和借鉴，并结合我国预算透明度低、预算评价标准不完善的现状，从政府作用和职能、预算信息的真实性、有用性以及完整性角度出发，并考虑到公众对预算信息的需求程度，建立了一个较为完善的预算透明度评价标准。同时针对浙江省2011年的预算信息的透明度进行评价，根据评分结果对我国预算透明度的提高提出具有针对性、可行性的建议，包括政府与公民观念的转变、预算管理体系的完善以及政府会计制度的完善三大部分。 关键词：预算透明度；评价标准；公共财政Abstract Budget transparency is a important standard to measure the transparency of a country or a government’s budget information. A sound budget transparency can help public to measure the government’s performance. Transparency of our budget is low, the research on it is less and the practice is more lack. By analyzing theoretical perspectives and practical experience, learning from public finance, principal-agent theory, new public management theory and game theory, this paper compared the evaluation criteria of budget transparency in Chinese with that in other foreign countries. Combined with low transparency of our budget, imperfect budget evaluation criteria and the need of the public budget information, this paper also established a more comprehensive evaluation criterion by considering the government’s role and function, the authenticity ,the usefulness and integrity of budget information, Besides, this evaluation criteria was used to evaluate the budget transparency of Zhejiang Province in 2011. According to the result, the study would give some useful advice to improve the transparency of our budget, including the change of government and citizens’ thought, the improvement of the budgetary management system and the government accounting system. Key words: budget transparency; evaluation criteria; public finance  目 录 1导 论 1 1.1选题背景与意义 1 1.2研究思路与研究方法 2 1.3创新点与重难点 2 2预算透明度建立的理论基础 3 2.1公共财政理论 3 2.2委托代理理论 4 2.3新公共管理理论 4 2.4博弈理论 5 3预算透明度评价的实践与启示 6 3.1国外预算透明度评价的实践与启示 6 3.2国内预算透明度评价的实践与启示 9 4预算透明度评价标准的构建 10 4.1评价目标 10 4.2