摘要
在现代民主国家,政府预算的透明度具有重要意义,因为它在一定程度上代表着一国的民主程度。1990年代以来,通过以部门预算为主导的一系列预算改革,我国预算透明度有所提高,但按照国际标准考量,仍处于较低水平。在当前的政治和经济条件下,可以考虑着重从界定清晰的政府范围、严格预算外资金管理和推进部门预算等方面改进。
In modern democratic countries the extent of budget transparency is significant since it stands for the extent of democracy.Since 1990s China's budget transparency has been improving through the budget reforms including department budget.According to international criteria China's budget transparency is still on the low level.In current political and economic situations,Chinese government can implement the reforms including clarifying the boader of government,strengthening the management of off-budgetary capital and deepening the department budget.
出处
《创新》
2010年第6期58-60,共3页
Innovation
基金
2009年国家社科基金项目<财政民主与监督的环境基础研究--基于预算透明度的角度>(09BZ2036)的部分研究成果
关键词
政府预算
透明度
一般政府
预算外
部门预算
government budget
budget transparency
general government
off-budget
department budget