加强中国预算透明度的对策分析

The Analysis about Countermeasures to Strengthen the Transparency of Budget in China

本文从三公经费披露情况入手,在总结了国外在政府预算透明度方面的经验的基础上,提出了中国要推进预算透明度工作,需要从转变政府与公众的观念开始,进而完善相关的法律制度。在预算编制、政府会计等方面的技术手段不断改进的同时,还要强化人大、审计和社会的监督制约。只有各方面做好充分而系统的工作,才有可能把中国的预算透明度工作落到实处。

This paper starts with three public funds disclosure event, on the base summarizing and referring to the foreign experience in the government budget transparency and systematically puts forward that if our country wants to promote budget transparency, it needs to begin with changing the perception of both the government and public and thus improve the relevant legal system. As China continuously improves the technical skills of budgeting formation and government accounting, it must also strengthen the supervision of the National People＇s Congress, audit office and society, Only work from every aspect is done thoroughly and systematically cant it be possible to put the endeavor of budget transparency is China into effect.