管理评论

›› 2017, Vol. 29 ›› Issue (9): 239-248.

• 公共管理 • 上一篇    下一篇

基于博弈视角的我国财政透明度提升路径与策略研究

申亮1, 王玉燕2   

  1. 1. 山东财经大学财政税务学院, 济南 250014;
    2. 山东财经大学管理科学与工程学院, 济南 250014
  • 收稿日期:2015-06-01 出版日期:2017-09-28 发布日期:2017-10-09
  • 通讯作者: 王玉燕(通讯作者),山东财经大学管理科学与工程学院教授,硕士生导师,博士。
  • 作者简介:申亮,山东财经大学财政税务学院教授,硕士生导师,博士。
  • 基金资助:

    国家自然科学基金青年项目（71501111）；中国法学会部级法学研究课题（CLS（2016）D34）；山东省自然科学基金（ZR2014JL046）；山东省软科学重点项目（2016RZB01049）；山东财经大学优秀青年人才支持计划资助。

Research on the Path and Strategies of Improving Chinese Fiscal Transparency Based on Game Theory

Shen liang1, Wang Yuyan2   

  1. 1. School of Public Finance and Taxation, Shandong University of Finance and Economics, Jinan 250014;
    2. School of Management Science and Engineering, Shandong University of Finance and Economics, Jinan 250014
  • Received:2015-06-01 Online:2017-09-28 Published:2017-10-09

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摘要：

在财政透明度推动过程中，公众和政府官员形成了动态的利益博弈关系。在分别构建无奖惩条件下、实施惩罚机制下和奖惩并存机制的财政透明度博弈模型的基础上，研究表明：（1）当提高财政透明度是政府官员和公众的一种自发行为时，财政透明度不会达到社会满意的程度；（2）强有力的惩罚是保证官员认真履行提高财政透明度责任的首要条件；（3）公众监督是促进官员提升财政透明度不可或缺的条件。因此，现阶段，需要在完善法律体系、严格财政透明度考核指标、培育社会组织、推动参与式预算和鼓励公众参与等方面进行制度创新。

关键词: 财政透明度, 公众监督, 博弈分析

Abstract:

During the course of improving fiscal transparency, a dynamic game relationship between the public and government officials comes into being. In this research, we construct three fiscal transparency game models, of which the first does not have a reward and punishment mechanism, the second has a punishment-only mechanism and the third has a mechanism of both reward and punishment. By analyzing the three models, we conclude that:(1)when improving fiscal transparency is a spontaneous behavior of government officials and the public, it will not achieve the public satisfaction; (2) strong punishment is the primary condition to ensure officials conscientiously fulfill the responsibility of improving financial transparency; (3)the public supervision is an indispensable factor that motivates officials to enhance fiscal transparency. Therefore, at this stage, it is necessary to improve the legal system, implement a strict set of fiscal transparency assessment indicators, develop social organizations, promote participatory budgeting and encourage public participation and other aspects of system innovation.

Key words: fiscal transparency, the public supervision, game analysis