| In order to restrict the unreasonable official consumption of government officials and promote the construction of a clean government,since 2012,the Chinese government began to implement the public consumption budget information disclosing policy.Under this provision,the number of government consumption at all levels has decreased.However,can the change in the number really reflect the actual change in public consumption expenditure?We need to do more in-depth research on this issue.Most of the existing researches focus on the significance,existing problems and improvement measures of the public consumption budget information disclosing policy.The research content is relatively macroscopic,and the research objects are mostly the central departments.There are few studies on the actual effects of the public consumption budget information disclosing policy.Although some studies have pointed out that the current public consumption budget data is of low quality and inhibits the effect of the public consumption budget information disclosing policy,most of them use qualitative methods or inference based on relevant materials,and lack a wide range of empirical tests.Therefore,the author constructs a data quality assessment framework for public consumption budget information,and evaluates the quality of public consumption budget data published by 287 in China in 2019.The evaluation results show that the overall quality of public consumption budget data published by prefecture-level municipalities in China needs to be improved,especially in terms of data interpretation,ease of use and convenience.There are obvious differences in the quality of public consumption budget data among regions.In order to solve the current problems in data disclosure of public consumption budget,we need to constantly improve the standards and rules of data disclosure,strengthen the NPC's supervision of government budget and give full play to the supervisory role of the public and the media. |
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