中国财政透明度的度量及改进对策  

Measures of fiscal transparency and improvement countermeasures in China

作　　者：杜方[1] 邵冰[1] 

机构地区：[1]中央财经大学财政学院,北京100083

出　　处：《西北大学学报（哲学社会科学版）》2009年第3期156-158,共3页Journal of Northwest University：Philosophy and Social Sciences Edition

摘　　要：按照国际财政透明度标准,中国财政仍处于透明度很低的状态,究其原因是财政信息的需求意愿和供给意愿与能力的不足。为增强中国财政透明度,提出了相关政策建议,强调要重点从供给意愿与供给能力两个方面加以提高。Increasing the fiscal transparency is a pivotal problem to be solved before we can achieve ＂perfect policy＂. Since the opening of China＇s economy, the fiscal transparency has shown a certain degree of improvement, but it is still far from international standards. The root cause of this is insufficient willingness to demand and supply financial information and inability to supply financial information. To solve this problem, it is important to focus on two aspects： the willingness and capacity to supply financial information.

关 键 词：财政 财政透明度 政府预算 

分 类 号：F253.7[经济管理—国民经济]