公众与政府财政信息披露之互动研究

向公众充分披露财政信息是政府进行财政透明度建设的一个重要方面。在这一过程中，一方面政府有向公众披露财政信息的义务，但信息的价值又导致了政府隐瞒信息的激励；另一方面，公众和政府信息沟通渠道的畅通又有助于提高政府财政管理的质量。文章通过对国内外政府财政信息披露的分析，揭示了政府向公众披露财政信息的意义。

Research on the Interaction Between Public and Government Fiscal Information Disclosure

Fully disclosing the fiscal information to the public to is an important aspect for the government to carry on the financial transparency construction. In this process, the relations between the public and the government are both unified and opposite. On the one hand, although the government has the duty to disclose the financial information to the public, the high value of the information drives the government to conceal it; On the other hand, the free information channel between the public and the government is helpful to enhance the quality of financial management of the government. Through analyzing the fiscal information disclosures of both domestic and foreign governments, the paper reveals that it is significant for the government to disclose the financial information to the public.