中國預算透明的現狀、發展路徑及影響

預算透明能夠有效地抑制腐敗？本文旨在對此進行回應。本文對中國預算透明的現狀、發展動力與阻力，以及發展路徑進行分析。中國預算透明處於初步階段，動力主要是自上而下的政策推進和民間的爭取；阻力主要是官員利益的損失。從長遠來看，預算公開可能會達到持續的狀態。但是短期之內預算公開的發展還受到政治意願、問責機制以及政府與社會的互動這些因素的制約。雖然中國預算公開有助於規範政府預算行為，但是預算公開對腐敗的抑制作用仍然有限。
This research aims to explore the question of whether budget transparency can effectively reduce the incidence of corruption. By examining the current situation, incentives and contingent trajectories of budget transparency, it finds that transparency is in the initial stage, driven by a top-down policy push and citizens’ efforts and hampered by losers among government officials whose entrenched interest will be reduced during the process. In the long run budget transparency may achieve its sustainability. However, in the short term, budge transparency is constrained by political willingness, accountability mechanism and interaction between government and society. While transparency helps to internalize fiscal discipline and reduce corruption, its instant effect on corruption is still limited. Copyright © 2014 上海人民出版社.