我国财政透明度的现状及其国际比较研究

张平

我国财政透明度的现状及其国际比较研究

引用本文：张平.我国财政透明度的现状及其国际比较研究[J].财经理论与实践,2010,(5):73-77

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作者	单位
张平	(天津财经大学经济学院,天津300222)

中文摘要:财政透明度是优质公共财政管理的重要方面，它是促进效率、保障政府和官员负起责任的一种方法。财政透明度由此受到国际货币基金组织、世界银行和许多西方发达国家的高度关注。我国财政透明度建设起步较晚，目前来看虽然已有明显改观，但仍和国际上的规范性做法存在很大差距。立足国际视角，结合我国实际情况，提高我国财政透明度可从转变政府意识、修订有关法律、加强预算准备、改进政府收支分类系统、发展政府会计和政府财务报告系统、建设政府财政管理信息系统等方面着手。

中文关键词:财政透明度财政预算部门预算预算公开

The Current Status of China's Public Financial Transparency and Its International Comparison

Abstract:Public financial transparency is an important quality aspect of public financial management. It is a way to promote efficiency, to guarantee the government and officials to take responsibility. It is greatly concerned by IMF, the World Bank and many western countries. Although the present situation in China has clearly improved, there is still a wide gap between the normative international practices and the practices in China. From the international perspective, combined with China's actual situation, recently improving public financial transparency can change the government's awareness, amend the relevant laws, strengthen budget preparation, improve governmental revenue and expenditure classification system, develop governmental accounting and governmental financial reporting system, build governmental financial management information system and other aspects.

keywords:Public financial transparency Public financial budget Departmental budget Budget publicity

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