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

DOI

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.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 2nd International Conference on Education, Management and Social Science
PB  - Atlantis Press
SP  - 139
EP  - 143
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemss-14.2014.40
DO  - 10.2991/icemss-14.2014.40
ID  - NA2014/08
ER  -