论财政支出公开  

On Fiscal Expenditure Publication

作　　者：肖国平[1] 

机构地区：[1]中南大学法学院

出　　处：《行政法学研究》2012年第2期82-86,144,共6页ADMINISTRATIVE LAW REVIEW

摘　　要：财政支出公开是公共财政的本质要求。财政支出公开,不仅有助于保障公民的知情权、参与权和监督权,而且有助于财政公平和财政民主,是透明政府建设的重要内容。我国的财政支出公开制度尚不健全,其进一步改革的方向应当是确立财政支出公开中的权利本位理念,走向形式公开与实质公开的统一。The essential demand of public finance is fiscal expenditure publication, which is of much help for not only the guarantee of citizen＇s right to know, to participate in and to supervise, but also financial justice and democracy, important contents of transparent government construction. China＇s current fiscal expenditure publication system is still imperfect which needs further reform of the right standard concept establishment to realize the unity of publication both in form and in essence.

关 键 词：财政支出公开 知情权 政府预算 公共财政 

分 类 号：D922.1[政治法律—宪法学与行政法学] F812.4[政治法律—法学]