财政信息透明度的理论分析

提高财政信息透明度对一国的财政管理活动至关重要,国际货币基金组织编写的《财政透明度手册》对此作了很好的诠释。理解财政信息透明度,应当抓住财政信息是一种特殊的公共品这一本质,供给者是政府,需求者是公众。由于不对称信息的存在,使得政府与公众的财政信息供求背离均衡点。提高财政信息透明度,就是通过一系列制度安排,去努力接近财政信息供求均衡的理想状态。

Fiscal information transparency is a key aspect of financial administration of a country,and 〈Manual on Fiscal Transparency〉 which was compiled by International Monetary Fund（IMF）,gives this a worthwhile explanstion.To andarstand fiscal information transpareny,we should hold the caaence that fiacal information is a particular kind of public goods.The government is the supplier,and the public is the consumer.Because of the asymmetrical information,the supply and demand of fiscal information of government-public departs from the balanced spot.To improve fiscal information transpatency is to approach the balanced apot of the supply and demand of fiscal information of government-public diligently,with a series of system anamagement.