摘要
财政透明度是公共财政的本质特征,也是实现财政民主的重要制度安排。改革开放以来,我国在提高财政透明度方面采取了一系列的改革措施,并取得了一定的成效,但透明度程度仍然难以满足社会主义市场经济的要求。基于此,提高政府财政活动的透明度和效率,已成为我国学术界的共识和政府的必然选择。
Financial transparency is not only the essential characteristic of public finance, but also the important institutional arrangements for realizing financial democracy. Since the reform and opening up, China has adopted a series of reform measures to improve financial transparency, and certain achievements have been made. However, the degree of transparency is still difficult to meet the needs of the socialist market economy. Based on this, to enhance the transparency and efficiency of the government＇ s financial activities has become the consensus of the academic community and the inevitable choice of the government.
出处
《当代财经》
CSSCI
北大核心
2009年第8期35-39,共5页
Contemporary Finance and Economics
关键词
财政透明度
财政信息
制度
financial transparency
financial information
system
作者简介
程瑜，财政部财政科学研究所助理研究员，经济学博士，主要从事政府财政税收理论与制度、政府预算等研究。
