“金砖国家”预算透明度的比较与启示——兼论预算透明度提升的动力机制

Comparison and Enlightenment of Budget Transparency of BRICS:Also on Motive Mechanism to Enhance Budget Transparency

公开透明是现代预算的基本特征,也是各国财政管理的重要准则。"金砖国家"作为新兴经济体的代表,在预算透明方面表现出诸多共性和差异。在"金砖国家"预算透明问题总体考察的基础上,系统分析这些国家提升预算透明度的动力机制,对于中国预算透明度改进的路径选择,具有一定的启示价值。

Openness and transparency are important features of the modern budget,and also guidelines of modern finance management.As the representatives of the emerging economies,the budget transparency of BRICS shares both the similarities and differences.This paper gives an overview of the budget transparency situation of the BRICS,and then analyzes the motive mechanism of these five countries to promote the budget transparency.It has significant value for China to improve its budget transparency.