文献类型：期刊文献

中文题名：谁能落实财政问责? 内部监督vs.外部监督

英文题名：Who Implements Financial Accountability? Internal Supervision vs. External Supervision

作者：任超然;耿曙;郭圣莉

机构：[1]华东理工大学社会与公共管理学院;[2]浙江大学公共管理学院社会学系

年份：2017

期号：1

起止页码：26

中文期刊名：比较政治学研究

外文期刊名：Comparative Politics Studies

收录：CSSCI:【CSSCI_C2017_2018】；

语种：中文

中文关键词：财政透明;财政问责;内部监督;外部监督

外文关键词：Fiscal Accountability;Fiscal Transparency;External Supervision;Internal Supervision

摘要：一般而言,通向财政问责之路主要有两条,一是分权,依赖于政府部门的内部监督;一是竞争,由公众为主的外部监督体现。两者之中何者更加重要?因为财政透明为财政问责的前提,所以本文由此处入手,来探究是内部监督还是外部监督更能保障财政透明,进而落实财政问责。根据传统看法,外部监督与财政透明最为相关,但是本文基于IBP(国际预算项目)对各国财政透明评估结果的比较研究发现:由于一般公民可以搭便车,存在转嫁监督责任的心理,再加上缺乏判读财政信息必须具备的专业知识,社会外部监督的效果并不特别明显。反而政府部门之间由于相互竞争节制,既具有相互监督的激励,也具备彼此节制的能力,为'财政透明'提供了更可靠的制度保障。当然,如果能强化内部监督,外部监督的作用会更加重要。
In general,there are two roads leading to fiscal accountability.One is checks and balances;the other one is electoral accountability. If on the mechanism of accountability, the former depends on internal supervision and the latter depends on external supervision. But which is more important? In this regard, this paper will study the effect of the two accountability mechanisms on fiscal accountability. According to conventional wisdom, external and fiscal transparency is the most closely related. However, based on IBP’s investigation about fiscal transparency, this study found that the effect of social supervision is not particularly significant. There are two reasons: one is free-rider problem;the other one is that the average citizen does not have enough professional knowledge. However, the effect of internal supervison is significant, because government departments need to compete with each other, so they have both ability and incentive to insight each other. Certainly, if we strengthen external supervision, internal supervision can play better.