我国财政公开法律制度构建的原则与对策

On the Principles and Countermeasures of Constructing the Lawof Financial Publicity in China

财政公开是国家决策机关和政府主管部门制定公共政策、作出宏观决策、进行公共管理的需要,也是公众了解政府财政状况、衡量政府绩效、评价政府受托责任履行情况并作出相关决策的需要。财政公开法律制度的构建是我国实现财政公开的当务之急,应明确财政公开法律制度构建的原则——依法公开原则,以公开为原则不公开为例外,免费原则,自由使用原则,救济原则。要从制定财政基本法、完善财政预算法律制度、财政转移支付法律制度、财政监督法律制度等四个层面,构建我国财政公开法律制度。

Financial publicity is a must for the establishment of public policy,macro strategy and public management. It also meets the needs,on the part of the public, of understanding government financial situation,measuring government achievements and evaluating its commitment to entrusted task.How to perfect legal construction of our financial publicity is the first thing to realize financial publicity in our country.The construction principles should be explicated,such as legal publicity principle, free-charge principle, free use principle, relief principle.The construction is approached in light of establishing basic financial law,perfecting financial budget law and financial transfer law and financial surveillance law.