增强我国政府财政支出行为透明度之思考

The Thinking of Strengthening the Transparency of the Behaviors of Our Government's Expenditures

增强政府财政支出行为透明度是规范财政支出管理的现实要求,也是完善社会主义市场经济、建立公共财政的需要,更是从源头预防和治理腐败行为的有效措施。随着我国社会经济的发展,政府的职能范围进一步扩大,财政支出也不断增加,因此,规范财政支出行为,增强其透明度,将成为我国财政体制改革不可回避的问题。通过对目前我国政府财政支出方式现状的分析,在参考国外相关经验的基础上,结合我国实际,提出了几点建议和对策。

To strengthen the transparency of the behaviors of government＇s expenditures is not only the current requirement that standardizes the management of expenditures, but also the need that perfects socialist market economy and sets up public finance system, evenly the effective measure that prevents and controls the corrupt practices at the source. With the further development of economy of our country, the range of government＇s functions is expanding step by step, and the expenditures will increase constantly too. Standardizing the behaviors of expenditures and increasing their transparency, therefore, will become a question that can＇t be avoided in the course of the reform of public finance system. This text will analysis the current situation of ways of our govemment＇s expenditures and foreign relevant experiences, after that, some suggestions and countermeasures will be listed to prove the situation.