基于财政透明度视角的政府财务报告初探

A Tentative Research on Fiscal Transparency Perspective' s Government Financial Reporting

财政透明是公共财政的本质特征,财政透明度的实现离不开政府财政信息建设。我国现行以预算会计报告为核心的财政信息过于简单且缺乏系统性,使财政与经济政策的选择乃至预算的编制缺乏充分依据。笔者认为,深入研究我国政府财务报告体系的构建问题,使政府财务报告成为沟通政府与民众间的重要信息源和体现政府财政透明度的重要载体,具有十分重要意义。

Fiscal transparency is the essential characteristics of public finance,and its realization depends on the governmentfinancial information.The budgetperformance reporting is the presentmain partof the financial information in China which is oversimplification and absentof systematicity,which makes our financial and economic policy setting as well as the budgetpreparing lack of sufficientgrounds.We believe thatitis importantand meaningful to deeply probe on how to build up a real sense of governmentfinancial reporting system to send more information to the public and increase the fiscal transparency by governmentfinancial reporting.