财政透明度的国际比较与中国选择

财政透明度是民主社会中更为广泛的公众知情权和政府信息披露制度的重要组成部分。世界上许多国家都把财政透明度视为提高公共治理效率的重要方面,并通过专门的立法规定政府必须披露公众所需要的财政信息。中国财政透明度同发达国家相比存在很大的差距,甚至落后于许多发展中国家。为了适应经济全球化发展趋势,在更多领域内参与国际竞争与合作,充分利用国际资源,就必须参照国际统一性的规则,构建科学的财政管理体系,提高政府的财政透明度。

An International Comparison of Financial Transparence and the Choice of China

The financial transparence is an important part of wider public right to know and governmental information publishing system in a democratic society.In the world,many countries take the financial transparence as an important way to improve the efficiency of public management,and set up relevant laws about it.The financial transparence of China is far behind many developed country and even some developing countries.In this article,it is concluded that,in order to catch up with the trend of economic globalization,participate in more international competition and cooperation,and make good use of international resource,China should build up its own scientific financial management system and improve its financial transparence.