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随着我国社会主义市场经济体制的日益完善和公共财政框架的逐步建立,从管理型政府向“以人为本”的服务型政府的转变,财政透明度问题提到日程。财政透明是促进效率、保障政府和官员负起责任的一种方法。提高财政透明度是完善财政预算的前提,是加强财政监督的基础。目前我国在财政公开透明上取得了进步但存在不容忽视的问题,例如公开信息不全面,不详细,等问题,由此导致我国财政透明度较低。本文通过对我国财政透明度的现状问题及原因进行分析,提出提高财政透明度的对策建议。
With the gradual improvement of China’s socialist market economic system and the gradual establishment of the public financial framework, the transition from a management-oriented government to a “people-oriented” service-oriented government has raised the issue of fiscal transparency. Fiscal transparency is one way of promoting efficiency and ensuring the responsibility of government and officials. Improving fiscal transparency is a precondition for improving the budget, and is the basis for strengthening financial supervision. At present, our country has made progress in public finance transparency, but there are problems that can not be ignored, such as incomplete and unspecified public information, which leads to the low level of financial transparency in our country. This article analyzes the status quo and reasons of China’s financial transparency and puts forward countermeasures and suggestions on how to improve the transparency of the government.