关于政府预算透明度的几点思考

Considerations about the Government Budget Transparency

预算管理是财政管理的基础和前提,而预算透明度直接体现了预算管理的好坏。现行财政管理中存在的种种问题和预算的基本特征都说明了增强预算透明度的必要性和迫切性。在完善社会主义市场经济体制的大环境下,财政预算管理更要体现法制化、公开化和透明化,使财政管理自觉接受来自各方面的监督特别是纳税人的监督,以确保财政资金使用效益的最大化。

Budget management is the basis of the financial management.Budget management determines the public financial management directly.Nowadays,various problems in financial management and the fundamental features of budget management show the necessities and emergencies of budget transparency in our country.In the environment of promoting the institution of socialist mechanism,financial budget management should be legal,open and transparent.Only being received supervision from various aspects,especially from taxpayers,can the financial funds be made full use of.