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预算透明的理论源流与国际实践 被引量:9

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摘要 透明是法治和民主政府的一项内在价值。委托-代理理论和公共选择理论进一步论证了透明对于确保法治和民主政府的责任机制的重要作用。各国政府的预算透明改革,在制度、过程和技术上都已经取得了长足的发展。部分国家已经在改革中取得了明显成效,大多数国家则仍然处于改革过程之中。预算透明与相关绩效指标之间的关系,还需要进一步论证。
作者 何俊志
出处 《国家行政学院学报》 CSSCI 2008年第2期91-94,共4页 Journal of China National School of Administration
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