The Evaluation of China's Provincial Fiscal Transparency in 2011
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This paper analyzes the evaluation results of the fiscal transparency of 31 provinces in three consecutive years,the income and expenditure of provincial administrative units in two consecutive years and relevant information transparency including the fiscal transparency of people's congresses added in 2011,and arrives at a conclusion that the information transparency is low in China at present.Then it provides some suggestions about improving fiscal foanspareng and establishing transparent governments from the angle of institutional construction.Cite
The wave of New Public Management movement and some countries' debt crisis make more and more countries pay attention to fiscal transparency and improvement of government management.Meanwhile,the use efficiency of China public fund and the transfer of government functions are attracting more attention.Based on an extension of government accounting functions,we conclude the way how reform of government accounting system affects government performance.This paper empirically analyzes the relevance of fiscal transparency and government performance through opacity index and global governance indicators data of 48 countries.Empirical analysis finds that in the early period of government accounting reform,the level of government management comes down,but with the deepening of reform,the problem of asymmetric information and fiscal transparency has been effectively improved,thus enhancing the level of government management.This paper provides thoughts and suggestions for promoting China reform of government accounting,enhancing fiscal transparency and so on.
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The paper concerns China's Provincial Fiscal Transparency Report in 2010 which is a series dynamic study on the fiscal in formation disclosure through a concise and true way.Based on former evaluations of provincial fiscal information disclosure,the report adds a special subject on the disclosure of administrative income and expenditure and related information in provincial level,in order to reveal the current situation of administrative income and expenditure information disclosure and provide a new perspective for objective reflection of government information disclosure in China.
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The assessment of Chinese fiscal transparency in 2013 consists of assessments of provincial fiscal transparency,provincial administrative revenue and expenditure and related information transparency,and budgetary transparency of provincial government agencies.Among them,the assessment of budgetary transparency of provincial government agencies is the new survey item in 2013.It shows that the general level of Chinese fiscal transparency is still low,but experiences an upward trend;fiscal transparency varies widely with provinces(sectors);in addition,fiscal transparency among different items differs,that is to say,the transparency of total information and functional information is relatively good,and the transparency of detailed information and economic classification information is relatively poor.
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This paper presents an evaluation index system of public service quality, which contains 35 indexes from the dimensions of the output and effect. Based on data from 2010 to 2017 in 12 coastal provinces and cities of China, this paper assesses public service quality by using the methods of entropy weight order preference similarity to the ideal solution (TOPSIS) and analyzes the effect of fiscal transparency on public service quality. The results show that the public service quality in the 12 coastal provinces and cities of China studied is relatively high, and fiscal transparency has a positive effect on public service quality. This analysis showed that an increase of 1% in fiscal transparency would lead to an increase of 0.0323% in the quality of public services. Fiscal transparency contributes to the quality of public services by improving the scale of investment and the efficiency of public services expenditure; this is because fiscal transparency can increase the expenditure on public welfare services and curb official corruption. Furthermore, the proposed evaluation index can enable government administrators to take the necessary steps on the appropriate dimensions to improve public service quality. This study can provide some guidelines for other countries, especially to improve public service quality by increasing fiscal transparency.
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With the establishment of modern financial system and the continuous deepening of the modernization reform of state governance,the increasing call for raising fiscal transparency and fiscal transparency has become a hot issue to the government and academia. Breaking through the limitation of former research of national or provincial level,this study presents the first survey results on fiscal transparency at the county level in China. With a sample of the 181 counties( urban districts,county-level cities,or autonomous counties) in Sichuan province,the study takes a keen insight into status quo of fiscal transparency of county-level government and its influencing factors since county-level government is the supplier of local public goods and subject of regional governance. The result shows that the average score of county-level fiscal transparency in Sichuan is not high. Further quantitative analysis indicates that geographic location,administrative structure,economic growth,industrial structure,and growth in fiscal revenues per capita play critical roles in determining local fiscal transparency.
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Fiscal transparency is widely promoted as an effective means to achieve government accountability. Although scholars have explored various drivers of fiscal transparency, the relationship between a government’s financial condition and fiscal transparency has received less attention. This study explores this relationship based on signalling, blame-avoidance, and resource hypotheses. Presuming that following the best practices in financial reporting leads to a higher degree of fiscal transparency, this study examines how a local government’s financial condition is associated with the probability of having a certification that represents the quality of financial reporting. Using a sample of municipalities in California from 2003 to 2015, we find that municipalities with a higher debt level and a lower fund balance ratio are more likely to pursue fiscal transparency in financial reporting.
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What drives fiscal transparency? Using a unique dataset we empirically examine the determinants of fiscal transparency of provincial governments in China. We propose an integrated framework to explain the variation in fiscal transparency, in which external demand and pressure, fiscal performance, government resources and capacity, as well as top leaders' attributes are argued to play important roles. Fiscal transparency is measured by governments' responses to open fiscal information requests of citizens and their information availability and completeness. Our findings show that economic openness, marketization, institutional capacity, and attributes of local leaders (e.g., tenure) are key drivers of fiscal transparency, and their effects on responsiveness and information completeness are slightly different. We compare our findings with research results on other countries, and theoretical and policy implications are also discussed.
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Fiscal transparency is not only the foundation of the establishment of modern budget system, but also an important way to realize the modernization of national governance system and governance capability. In order to further understand the status of provincial fiscal information disclosure in our country at present, we evaluate the provincial fiscal transparency in 2017 in China in three aspects of overall level, provincial differences and project diversities, and explore the existing problems and shortcomings of the work of provincial fiscal information disclosure. According to the evaluation results, provincial government fiscal transparency increases year by year, and the average score of 31 provinces has increased from 21.71 in 2009 to 48.26 in 2017 and has more than doubled over a short span of nine years, but the overall level of fiscal transparency at the provincial level is still low, and the proportion of disclosed fiscal information to total surveyed information is less than 50%; the provincial differences in fiscal transparency are still obvious, and the difference between the highest and lowest scores is 44.51 points, while fiscal transparency of a single province shows an unstable trend in different years. In evaluation of all the elements, the relatively high transparency scores are obtained by state-owned enterprise information transparency, general public budget transparency, followed by social insurance fund transparency, governmental fund budget transparency, department budget transparency and state-owned capital management budget transparency, and the lowest transparency scores belong to government assets and liabilities transparency and fiscal special account transparency. Among them, the average score of fiscal special account transparency is only 4.68. This paper argues that provincial government fiscal information disclosure in China has problems such as weak active public awareness, imperfect disclosure system, inadequate disclosure scope & strength, lower disclosure refinement degree, disunity of disclosure standard, disclosure with delay and time-lag disclosure carriers. So to further improve provincial fiscal transparency, firstly, we need to further refine the content of fiscal information disclosure in new budget law”, and revise the provisions in the secrecy law which are not conducive to fiscal information disclosure, in order to provide solid legal basis for fiscal information disclosure; secondly, we should introduce public participation mechanism, enhance public supervision mechanisms, and cancel public relevance” principle according to application, in order to make public fiscal information disclosure application not limited to their own production, life, scientific research and other special needs; finally, we should give full play to the supervision role of the media, academia and other sectors of society, and realize the co-governance of multiple subjects of local fiscal transparency.
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The highest, lowest and average scores of fiscal transparency at provincial level in 2016 show a steady upward trend and there is a phenomenon that more than one province exceeds the passing score for the first time, but the average score of 31 provinces is only 42.25, and the whole transparency is still very low. Owing to great discretionary power possessed by local governments in terms of budget and final accounts information disclosure, the scores of fiscal transparency differ with provinces. As for the survey results, the information element with the highest score is attitudes and responsibilities of the polled, followed by general public budget, assets information of state-owned enterprises, budget for government-managed funds, budget for stateowned assets, budget for social insurance funds and sector budget; the information disclosure of special financial accounts and government balance sheet is the worst, and special financial accounts are the only element with decreasing score. In order to construct normative and transparent modern budget system and make full use of the active role of fiscal information disclosure in the advancement of the reform of fiscal & tax system and other fields, it is necessary to abide by the principle of openness as the norm and no-openness as an exception to formulate the negative list of governmental budget and final accounts information disclosure and get out of the low-level fiscal transparency dilemma based on the clarification of open and confidential boundaries.
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