Research on the Construction of Fiscal Transparency Evaluation System and Its Test ——Based on Provincial Level Survey Data of China
- Ming NA, Ying Li
- Corresponding Author
- Ming NA
Available Online August 2014.
- https://doi.org/10.2991/icemss-14.2014.40How to use a DOI?
- fiscal transparency, big data, information entropy, evaluation system
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Ming NA AU - Ying Li PY - 2014/08 DA - 2014/08 TI - Research on the Construction of Fiscal Transparency Evaluation System and Its Test ——Based on Provincial Level Survey Data of China BT - 2nd International Conference on Education, Management and Social Science (ICEMSS 2014) PB - Atlantis Press UR - https://doi.org/10.2991/icemss-14.2014.40 DO - https://doi.org/10.2991/icemss-14.2014.40 ID - NA2014/08 ER -