【作者】 刘璐；

【导师】 陈建国；

【作者基本信息】 新疆财经大学 ， 财政学， 2007， 硕士

【摘要】 透明化发展已成为一种国际化趋势,为了适应经济发展的全球化,在更高层次、更大范围参与国际竞争与合作,充分利用国际资源,各国政府就必须参照国际统一的规则,提高政府财政的透明度,从而改善政府治理效率。随着我国市场经济体系日益完善和公共财政体制改革的逐步深入,我国在世界经济中地位的提高,以及政府海外筹资的增多,国外政府和投资者也越来越关注我国的财政信息。在这种情况下,如何衡量政府责任的履行情况以及政府的活动过程、信用和效率,如何保证政府与企业、公众之间的沟通渠道畅通,而提高财政透明度的问题就成为改革的关键。本文在借鉴西方发达国家先进经验的基础上,结合本国国情,提出了一些增强财政透明度的政策主张。本文共分五部分。第一部分是绪论,主要阐述了财政透明度的背景、意义,介绍了财政透明度的国内外相关文献。第二部分对财政透明度的基本含义进行了探讨,论述了财政透明度的重要性及决定因素。第三部分分析了我国财政欠透明的原因及影响,对财政透明度的制度性因素进行了全面的剖析。第四部分是对一些发达国家财政透明度成功经验的借鉴。第五部分针对我国现阶段财政透明度的问题,提出了一些对我国立法部门的政治体制方面、财政预算资金监督方面的政策主张,并且对提高财政透明度的外部环境方面也提出了相关的对策。更多还原

【Abstract】 The transparence development has become one kind of internationalization tendency, in order to adapt the economical development globalization, in a higher level, the wide range participation international competition and the cooperation, the full use international resources, the various countries’ government must refer to the international unification the rule, enhances the government finance the transparency, thus the improvement government governs the efficiency. Along with our country market economy system day by day perfect and public finance organizational reform gradually thorough, our country in the world economics the status enhancement, as well as government overseas fund raising increase, the overseas government and the investor also more and more pays attention to our country’s financial information. In this case, how weighs the government responsibility the fulfillment situation as well as government’s active process, the credit and the efficiency, how guaranteed between the government and the enterprise, public’s communication channel is unimpeded, but enhances the financial transparency the question to become the reform the key. This article in profits from the Western developed country advanced experience in the foundation, unifies our country national condition, proposed some enhancement finance transparency policy position.This article altogether is divided five parts. The first part is an introduction, elaborated the financial transparency background, the significance, and introduced the financial transparency domestic and foreign related literature. The second part has carried on the discussion to the financial transparency basic meaning, elaborated the financial transparency importance and the determining factor. The third part analyzed our country finance to owe the transparent reason and the influence, has carried on the comprehensive analysis to the financial transparency institutional factor. The fourth part is to some developed country finance transparency success experience model. The fifth part in view of our country present stage finance transparency question, proposed some legislate department’s political system aspect to our country, the finance budget funds surveillance aspect policy advocated, and to enhanced the financial transparency the external environment aspect also to propose the related countermeasure.更多还原