Research on the Construction of Fiscal Transparency Evaluation System and Its Test - Based on Provincial Level Survey Data of China

摘要

Based on the IMF's Manual on Fiscal Transparency, this paper, through defining the connotation and extension of fiscal transparency, taking four dimensions, "budget preparation", "budget execution", "data quality" and "fiscal risk" as first level indices, and selecting 15 observation points, constructs the index system to evaluate China's fiscal transparency. Based on big data method to collect data, adopting information entropy theory, the paper creates an objective method to test the rationality of the constructed fiscal transparency index system. The results show that, the information content contained in budget preparation, budget execution and data quality is relatively high, while the information contained in fiscal risk is relatively low.