財政透明化優良實務規範(2007)

CODE OF GOOD PRACTICES ON FISCAL TRANSPARENCY (2007)

 

國際貨幣基金

INTERNATIONAL MONETARY FUND

 

200758

May 8, 2007

 

I. 清楚的角色和職責

I. CLARITY OF ROLES AND RESPONSIBILITIES

 

1.1 應區分政府部門與其他公共部門和其他經濟部門,且公共部門的政策制訂和管理部門的角色應清楚並公開揭露。

1.1 The government sector should be distinguished from the rest of the public sector and from the rest of the economy, and policy and management roles within the public sector should be clear and publicly disclosed. 

 

1.1.1政府的架構和功能應清楚。

1.1.1 The structure and functions of government should be clear. 

 

1.1.2 應妥善界定政府的行政、立法、和司法部門的財政權力。

1.1.2 The fiscal powers of the executive, legislative, and judicial branches of government should be well defined. 

 

1.1.3不同層級政府的職責及其相互間的關係應清楚規定。

1.1.3 The responsibilities of different levels of government, and the relationships between them, should be clearly specified. 

 

1.1.4 政府與公營事業間的關係應有清楚的機制作為基礎。

1.1.4 Relationships between the government and public corporations should be based on clear arrangements. 

 

1.1.5 政府與民間部門的往來應依公開方式進行,遵循清楚的規則和程序。Government relationships with the private sector should be conducted in an open manner, following clear rules and procedures. 

 

1.2 財政管理應有清楚和公開的法律、規則、和行政架構。

1.2 There should be a clear and open legal, regulatory, and administrative framework for fiscal management. 

 

1.2.1公共資金的收取、承諾、和使用應受週延的預算、稅、和其他有關財政的法律、規則、和行政程序的規範。

1.2.1 The collection, commitment, and use of public funds should be governed by comprehensive budget, tax, and other public finance laws, regulations, and administrative procedures. 

 

1.2.2 與稅和非稅收入的收取有關的法律和規則,以及在適用法令時,對行政裁量權的規範標準,應對外提供、清楚、且可以理解。對於稅或非稅義務的申訴案件應及時處理。

1.2.2 Laws and regulations related to the collection of tax and non-tax revenues, and the criteria guiding administrative discretion in their application, should be accessible, clear, and understandable. Appeals of tax or non-tax obligations should be considered in a timely manner.

 

1.2.3 修正法律和規則時,應有充份的諮商時間;若可行,在修改重大政策時亦同。

1.2.3 There should be sufficient time for consultation about proposed laws and regulatory changes and, where feasible, broader policy changes. 

 

1.2.4 政府與社會大眾或民間單位(包括天然資源公司和政府補助的代辦者)間的契約安排應清楚且對外公開。

1.2.4 Contractual arrangements between the government and public or private entities, including resource companies and operators of government concessions, should be clear and publicly accessible. 

 

1.2.5 政府的負債和資產管理(包括授予使用或開發公共資產的權利)應有明文的法律依據。

1.2.5 Government liability and asset management, including the granting of rights to use or exploit public assets, should have an explicit legal basis. 

 

II. 公開的預算程序

II. OPEN BUDGET PROCESSES 

 

2.1 預算編製應遵循預定的時間表,且配合經過妥善界定的總體經濟和財政政策目的。

2.1 Budget preparation should follow an established timetable and be guided by well-defined macroeconomic and fiscal policy objectives.

 

2.1.1 應訂定預算審定日程並予遵守。應保留適足的時間以便讓立法機關審核預算草案。

2.1.1 A budget calendar should be specified and adhered to. Adequate time should be allowed for the draft budget to be considered by the legislature. 

 

2.1.2 年度預算應務實,且應在週延的中期總體經濟和財政政策架構下編製和表達。各項財政目標和財政規則應清楚地陳述和說明。

2.1.2 The annual budget should be realistic, and should be prepared and presented within a comprehensive medium-term macroeconomic and fiscal policy framework. Fiscal targets and any fiscal rules should be clearly stated and explained. 

 

2.1.3 應說明主要的支出和收入措施及其對政策目的的貢獻。並應估計現在和未來預算所產生的影響,以及對經濟大環境的意涵。

2.1.3 A description of major expenditure and revenue measures, and their contribution to policy objectives, should be provided. Estimates should also be provided of their current and future budgetary impact and their broader economic implications.

 

2.1.4 預算文件應含有對財政永續性的評估。有關經濟發展和政策的主要假設條件應務實並清楚地描述,且應提供敏感性分析。

2.1.4 The budget documentation should include an assessment of fiscal sustainability. The main assumptions about economic developments and policies should be realistic and clearly specified, and sensitivity analysis should be presented.

 

2.1.5 整體財政政策架構應有協調和管理預算和非常預算業務的清楚機制。

2.1.5 There should be clear mechanisms for the coordination and management of budgetary and extrabudgetary activities within the overall fiscal policy framework.

 

2.2 預算的執行、監控、和通報均應有清楚的程序。

2.2 There should be clear procedures for budget execution, monitoring, and reporting.

 

2.2.1主計系統應提供可靠的基礎,以便追蹤收入、承諾債務、支出、逾期款、和資產。

The accounting system should provide a reliable basis for tracking revenues, commitments, payments, arrears, liabilities, and assets.

 

2.2.2 應及時向立法機關提報預算執行情形年中報告。並應經常發表更新資料,至少每季一次。

A timely midyear report on budget developments should be presented to the legislature. More frequent updates, which should be at least quarterly, should be published.

 

2.2.3 預算年度中間向立法機關提出的追加收入和支出議案,應與提出原始預算一致的方式辦理。

2.2.3 Supplementary revenue and expenditure proposals during the fiscal year should be presented to the legislature in a manner consistent with the original budget presentation. 

 

2.2.4決算最終審定書和審計報告(包括審定決算調整表)應於一年內送立法機關並對外發表。

2.2.4 Audited final accounts and audit reports, including reconciliation with the approved Audited budget, should be presented to the legislature and published within a year.

 

III. PUBLIC AVAILABILITY OF INFORMATION 

III. 提供社會大眾資訊

 

3.1  應提供民眾有關過去、現在、和預計的財政業務,以及主要財政風險的廣泛資訊。

3.1 The public should be provided with comprehensive information on past, current, and projected fiscal activity and on major fiscal risks.

 

3.1.1 預算文件(包括決算書和其他對外發表的財政報告)應涵蓋中央政府所有的預算和非常預算活動。

3.1.1 The budget documentation, including the final accounts, and other published fiscal reports should cover all budgetary and extrabudgetary activities of the central government. 

 

3.1.2 對於年度預算,至少應提供過去二個會計年度的可比較決算資訊,連同對未來至少二個會計年度對主要預算總計數的預測和敏感性分析。

3.1.2 Information comparable to that in the annual budget should be provided for the outturns of at least the two preceding fiscal years, together with forecasts and sensitivity analysis for the main budget aggregates for at least two years following the budget.

 

3.1.3 有關中央政府各項稅捐減免、或有負債、和準財政業務的性質,及其對財政的影響效果的說明書,連同對其他所有的主要財政風險的評估,應成為預算文件的一部份。

Statements describing the nature and fiscal significance of central government tax expenditures, contingent liabilities, and quasi-fiscal activities should be part of the budget documentation, together with an assessment of all other major fiscal risks.

 

3.1.4 年度預算書中,對來自主要收入來源的各項收入(包括與天然資源相關的業務和外國的援助)應分開說明。

3.1.4 Receipts from all major revenue sources, including resource-related activities and foreign assistance, should be separately identified in the annual budget presentation. 

 

3.1.5 中央政府應對外發表關於其債務和金融資產、重要的非債務責任(包括退休金權利、保證責任、和其他的契約義務)、和天然資源資產的數量和組成結構的資訊。

3.1.5 The central government should publish information on the level and composition of its debt and financial assets, significant nondebt liabilities (including pension rights, guarantee exposure, and other contractual obligations), and natural resource assets.

 

3.1.6 預算文件應將各下級政府的財政狀況和公營事業財務列入報告。

3.1.6 The budget documentation should report the fiscal position of subnational governments and the finances of public corporations. 

 

3.1.7 政府應定期對外發表關於長期財政狀況的報告。

3.1.7 The government should publish a periodic report on long-term public finances. 

 

3.2 財政資訊的表達方式應有助於政策分析和促進權責化。

3.2 Fiscal information should be presented in a way that facilitates policy analysis and promotes accountability. 

 

3.2.1 審核年度預算期間應廣為分發與預算有關的清楚、簡單的摘要性指引。

3.2.1 A clear and simple summary guide to the budget should be widely distributed at the time of the annual budget. 

 

3.2.2 財政數據應以毛額表達,區分收入、支出、和融資,支出應按經濟部門別、功能別、和行政部門別分類。

3.2.2 Fiscal data should be reported on a gross basis, distinguishing revenue, expenditure, and financing, with expenditure classified by economic, functional, and administrative category.

 

3.2.3 一般政府的整體收支餘額和負債毛額,或依應計基礎計算的相當金額,應成為表達政府財政狀況的標準彙總指標。若適當時,並輔以其他的財政指標,例如:主要收支餘額、公共部門收支餘額、和負債淨額。

3.2.3 The overall balance and gross debt of the general government, or their accrual equivalents, should be standard summary indicators of the government fiscal position. They should be supplemented, where appropriate, by other fiscal indicators, such as the primary balance, the public sector balance, and net debt. 

 

3.2.4應每年向立法機關報告主要預算計畫目的的達成情形。

Results achieved relative to the objectives of major budget programs should be presented to the legislature annually. 

 

3.3.應承諾會及時對外發表財政資訊。

3.3. A commitment should be made to the timely publication of fiscal information.

 

3.3.1 及時發表財政資訊應為政府的法定義務。

3.3.1 The timely publication of fiscal information should be a legal obligation of the government.

 

3.3.2 應預先宣佈並遵守財政資訊發表日程。

3.3.2 Advance release calendars for fiscal information should be announced and adhered to.

 

IV. 健全性保證

IV. ASSURANCES OF INTEGRITY

 

4.1 財政數據應符合公認的資料品質標準。

4.1 Fiscal data should meet accepted data quality standards. 

 

4.1.1 預算的預測和更新數字應反映最近的收入和支出趨勢、總體經濟基本面的發展、和明確界定的政策承諾。

4.1.1 Budget forecasts and updates should reflect recent revenue and expenditure trends, underlying macroeconomic developments, and well-defined policy commitments. 

 

4.1.2年度預算和決算書應說明財政數字的編製和表達所使用的會計基礎,並應遵循一般公認會計原則。

The annual budget and final accounts should indicate the accounting basis used in the compilation and presentation of fiscal data. Generally accepted accounting standards should be followed.

 

4.1.3 財政報告中的數據在內部應一致,且能與其他來源的相關資料比較。對財政歷史數據的重大修正,以及對資料分類的修改,應予說明。

4.1.3 Data in fiscal reports should be internally consistent and reconciled with relevant data from other sources. Major revisions to historical fiscal data and any changes to data classification should be explained. 

 

4.2 財政業務應受有效果的內部監控和防護。

4.2 Fiscal activities should be subject to effective internal oversight and safeguards.

 

4.2.1 公務人員行為的道德標準應清楚且廣為宣傳。

4.2.1 Ethical standards of behavior for public servants should be clear and well publicized. 

 

4.2.2 公共部門人員的進用程序和條件應明文規定,並提供予有需求者。

4.2.2 Public sector employment procedures and conditions should be documented and accessible to interested parties.

 

4.2.3 採購規定(符合國際標準)應對外提供,且在實務上受到遵守。

4.2.3 Procurement regulations, meeting international standards, should be accessible and observed in practice.

 

4.2.4 公共資產的購買和出售應以公開方式進行,重大交易應分開表達。

4.2.4 Purchases and sales of public assets should be undertaken in an open manner, and major transactions should be separately identified. 

 

4.2.5 政府業務和財政應在內部辦理稽核,且稽核程序應接受公評。

4.2.5 Government activities and finances should be internally audited, and audit procedures should be open to review. 

 

4.2.6 國家稅務行政應受法律保障,使免受政治干預,並確保納稅人權利、及定期向社會大眾報告其業務。

4.2.6 The national revenue administration should be legally protected from political direction, ensure taxpayersrights, and report regularly to the public on its activities. 

 

4.3 財政資訊應受到外部的仔細審視。

4.3 Fiscal information should be externally scrutinized. 

 

4.3.1財政和公共政策應接受獨立於行政部門之外的國家審計機關或類似組織的仔細審視。

4.3.1 Public finances and policies should be subject to scrutiny by a national audit body or an equivalent organization that is independent of the executive. 

 

4.3.2 國家審計機關或類似組織應向立法機關提報其所有的報告(包括其年報),並對外發表。應有機制監控審計意見的追蹤執行情形。

4.3.2 The national audit body or equivalent organization should submit all reports, including its annual report, to the legislature and publish them. Mechanisms should be in place to monitor follow-up actions. 

 

4.3.3 應邀請獨立的專家評估各項財政預測、所根據總體經濟預測、及其基本面假設條件。

4.3.3 Independent experts should be invited to assess fiscal forecasts, the macroeconomic forecasts on which they are based, and their underlying assumptions.

 

4.3.4 應賦予國家統計機關獨立性,以驗證財政數據的品質。

4.3.4 A national statistical body should be provided with the institutional independence to verify the quality of fiscal data.