摘要
推进财政透明度是一个循序渐进的过程,需要关注披露信息的限度与效率。当前我国社会正处于转型期,财政透明度要避免陷入"过犹不及"的误区。因此,要以改革政府预算制度为契机,通过建立与完善规范的预算报告制度,搭建公民参与的平台,构建高效率的公共财政治理机制。
To promote the fiscal transparence is a gradual process,during which attention should be paid to the limitation and efficiency of information disclosure.At present,China is in the period of social transformation,the promotion of fiscal transparence should avoid being trapped in the so-called notion of "going too far is as bad as not going far enough".Therefore,by taking advantage of the reform of the government budget system,the Government ought to establish and perfect the standardized budget reporting system,construct the platform for public participation,and build a mechanism of governance for public finance with higher efficiency.
出处
《当代财经》
CSSCI
北大核心
2011年第6期23-29,共7页
Contemporary Finance and Economics
基金
国家社科基金项目“构建中国公共财政框架中的治理结构”(04BZZ040)
关键词
财政透明度
预算透明度
限度
效率
治理机制
fiscal transparence
budget transparence
limitation
efficiency
mechanism of governance