Proceedings of the 2nd International Conference on Education, Management and Social Science

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

Authors
Ming NA, Ying Li
Corresponding Author
Ming NA
Available Online August 2014.
DOI
https://doi.org/10.2991/icemss-14.2014.40How to use a DOI?
Keywords
fiscal transparency, big data, information entropy, evaluation system
Abstract
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.

Download article (PDF)

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  -