利用网络提高政府财务透明度研究  

Study on Improving Transparency of Government Financial Information by Using Websites

作　　者：何玉[1,2] 唐清亮[3] 

机构地区：[1]南京财经大学会计学院,江苏南京210046 [2]南京大学商学院,江苏南京210093 [3]西悉尼大学会计学院

出　　处：《华东经济管理》2011年第11期27-34,共8页East China Economic Management

基　　金：教育部人文社科基金项目"政府财务信息网络披露研究"(09YJC790142);江苏哲学社会科学规划基金项目"江苏服务型政府建设研究"(09ZZC006);江苏高校优势学科建设工程资助项目"应用经济学"

摘　　要：建设透明政府要求提高政府财务透明度。电子政务为政府利用网络提高财务透明度奠定了应用基础。与传统纸质方式相比,利用网络提高政府财务透明度具有明显优势,是未来发展趋势。本文构建利用网络提高政府财务透明度模型,并应用该模型考察中国利用网络提高政府财务透明度应用现状,进而识别并创建利用网络提高政府财务透明度的基准流程与最优实践。In order to establish transparent government, the＇transparency of government financial information must be greatly enhanced. It becomes probable for governments to improve the transparency of government financial information through using websites because of rapid development of E-government in China. Comparing with the traditional paper-based disclosure of government financial information, internet-based disclosure of government financial information has many advantages and is a ten dency in the future. This paper constructs a model of internet-based disclosure of government financial information, applies the model to analysis the current situation of internet-based disclosure of government financial information, and identifies and formulates the benchmarking process and best practices to enhance the transparency of government financial information through using websites.

关 键 词：政府财务信息 透明度 互联网 模型 应用 

分 类 号：F235.1[经济管理—会计学]