中国市县级政府财政信息质量管理研究——以清远市为例-research on financial information quality management of county - level government in china —— a case study of qingyuan city.docxVIP

暨南大学硕士学位论文 暨南大学硕士学位论文 中国市县级政府财政信息质量管理研究 万方数据 万方数据 摘 要 财政信息质量管理是随着社会进步、经济发展和政治民主的进步而逐 渐产生的。财政信息质量的好坏与社会进步、经济发展水平和政治民主水 平呈正相关关系，而且随着社会、经济、政治的不断进步发展，人们对财 政信息的质量要求也越来越高。 目前，我国财政信息的质量存在许多问题，如财政透明度不高、基础 财政信息失真、财政监督缺位、质量评价标准缺失等，尤以市（县）级财 政最为突出。论文对财政信息及其质量的内涵进行了界定、对影响财政信 息质量的原因进行了剖析，结合《中国市级政府财政透明度研究报告》的 研究成果及县级财政信息质量管理的现状，提出加强我国市（县）级财政 信息质量管理的相关措施，期望通过财政信息质量的提高来促进财政管理 水平的提高，以解决社会公众和相关机构日益增长的财政信息需求与财政 信息匮乏之间的矛盾，为财政信息使用者提供更加准确完整的财政信息， 为建设服务型政府、预防和惩治腐败、促进经济发展提供帮助。 关键词：财政信息质量 财政透明度 评价标准 Abstract The management for the quality of public finance information is generated with the progress of society, the development of economic and the advance of democracy. There is a positive correlation between the quality of public finance information and the level of the progress of society, the development of economic and the advance of democracy. The quality of public finance information is required more and more highly by the continuous improvement of the society, economic and polity. Nowadays, there are some problems in the management for the quality of public finance information, such as the non-transparency in public finance, the fake in the basic of public finance information, the lack of the supervision in public finance, the lack of the evaluation standard, etc., especially in some cities and counties. The thesis defines the public finance information and its quality, and analyses the influence factors of the quality for the public finance information. Based on the research result of “The Report of the Transparency in Public finance of Governments in Chinese Cities” and the current situation of the management for the quality of public finance information in counties, some reform measures were proposed for improving the management, in order to relieve the confliction between the needs of public finance information in publics and the lack of public finance information from governments, by the improvement of the public finance management, which is promoted by the improving the quality of