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提高财政信息透明度是我国向建设服务政府、责任政府、法治政府和廉洁政府的目标迈进的过程中必须重视和解决的问题。改革以来我国财政信息透明度在有所改善的同时仍然存在很多的不足,财政信息的供给落后于需求。财政信息的实际供给水平主要取决于政府对财政信息供给的意愿和政府财政信息供给的能力。因此,改善我国财政信息透明度,需要从促使政府提高财政信息供给意愿和增强政府财政信息供给能力两个途径采取措施。笔者认为要通过加强有关法制建设促使政府提高财政信息的供给意愿,通过推进有关制度和技术改革增强政府财政信息供给能力。
Improving the transparency of fiscal information is an issue that China must attach importance to and resolve in building its service government, responsible government, law-ruled government and clean government. Since the reform, the transparency of financial information in our country has been improved at the same time there are still many deficiencies, the supply of financial information lags behind the demand. The actual level of supply of financial information depends mainly on the government’s willingness to provide financial information and the ability of the government to provide financial information. Therefore, to improve the transparency of fiscal information in our country, we need to take some measures from two aspects: promoting the willingness of the government to improve the supply of fiscal information and enhancing the ability of the government to provide financial information. The author believes that by strengthening the relevant legal system to promote the government to improve the supply of financial information will, by promoting the relevant institutional and technical reforms to enhance the ability of government financial information supply.