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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedNot Produced
Executive's Budget ProposalPublished LateProduced for Internal Use Only
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of China makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, China should publish an Executive’s Budget Proposal, and produce and publish a Citizens Budget and a Pre-Budget Statement. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


Country Summary - Chinese Country Summary - English Questionnaire

Transparency (Open Budget Index) 14/100 

The Government of China provides the public with scant budget information.

Public Participation 6/100 

The Government of China is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 3/100

Budget oversight by the legislature in China is weak.

By auditor 50/100

Budget oversight by the supreme audit institution in China is limited.


Improving Transparency

China should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner the Executive’s Budget Proposal.
  • Produce and publish a pre-budget statement, Citizen’s Budget, and Mid-Year Review.
Improving Participation

China should prioritize the following actions to improve budget participation:

  •  Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
 Improving Oversight

China should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).


Country Summary Questionnaire

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