国家治理中的地方财政透明度治理机制研究——以广东省为例  

Governance Mechanism of Local Fiscal Transparency in State Governance:A Case Study of Guangdong Province

作　　者：罗伟峰[1] 

机构地区：[1]广东工业大学财务处,广东广州510006

出　　处：《江苏经贸职业技术学院学报》2016年第5期8-13,共6页Journal of Jiangsu Institute of Commerce

基　　金：2015年广东省财政科研课题"国家治理中的地方财政度治理机制研究"(23)

摘　　要：根据国家治理中对建立现代化财政制度的现实需要,结合新《预算法》的要求,以建立公开、透明的财政预算管理体系为切入点,分析广东省财政信息公开内容、制度、模式、考评及途径的体制机制改革。制订地方财政透明度治理机制总体框架,改革地方政府预算管理体系,构建地方财政透明度治理机制评价指标等,能真正发挥财政在国家治理中的支柱作用,最终实现国家治理体系的现代化。According to the practical need of the establishment of a modem financial system in the state governance, combined with the new Budget Law requirements, taking the establishment of open and transparent budget management system as the starting point, the paper analyzes the institutional reform of Guangdong Province that the financial information exposes its content, system, mode, evaluation and approach. Making the overall framework of local fiscal transparency and governance mechanism,changing the local government budget management system and constructing the governance evaluation index of local fiscal transparency and other means can really play an important pillar role of finance in the country’s governance, and realize the modernization of national governance systems.

关 键 词：国家治理 地方政府 财政透明度 治理机制 

分 类 号：F290[经济管理—国民经济]