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财政信息公开是公共财政的本质要求,也是政府信息公开的重要内容。本文将财政信息公开的内容界定为预算公开、制度公开和流程公开三项重点,将财政信息公开的过程划分为信息生产、信息披露和信息解读三个环节,并以此为分析框架,评述了我国财政信息公开取得的进展及存在的问题,探讨了发达国家和地区财政信息公开的经验做法和启示借鉴,并对进一步推进我国财政信息公开提出了政策建议。
The disclosure of financial information is the essential requirement of public finance and also an important part of the government information disclosure. This paper defines the content of financial information disclosure as the three key points: open budget, open system and open process, and divides the process of financial information disclosure into three aspects: information production, information disclosure and information interpretation. Based on the analysis, The progress and existing problems of public access to financial information in our country are discussed. The experiences and revelations of public disclosure of fiscal information in developed countries and regions are also discussed. And some policy suggestions are put forward to further promote the publicity of fiscal information in our country.