中国公共财政管理改革的新视角——以财政透明度的制度构建为突破口

财政透明度是透明度问题在公共财政领域中的延伸,也是中国财政管理改革的新视角.近年来,国际货币基金组织一直致力于在全球范围内推动各国建立良好的财政管理体制,并且认为提高财政透明度是改善公共财政管理的关键之一.作为国际货币基金组织的成员国之一,我国需要对其制定的规则予以积极地关注.为了改变我国财政信息披露中存在的制度和技术缺陷,参照国际惯例和我国的实际,建立一套可行的财政透明度制度框架便成为我国财政管理优化的突破口.

New Visual Angle of Fiscal Management Reform in China——Taking system construction fiscal transparency as a breach

Fiscal transparency is the extension of transparency question in public finance field and new visual angle of fiscal management reform.In recent years,considering enhancing the fiscal transparency as one of the key to improving fiscal management,International Monetary Fund has been devoted to promoting various countries to set up good fiscal management system in the world all the time.As the member of International Monetary Fund(IMF), China needs to give the positive attention to these rules made by IMF.In order to change the system existing and technical defect of the ststem in the financial disclosure of information in China,it becomes the breach of optimizing fiscal management to establish feasible system frame for fiscal transparency construction on the basis of consulting the reality of the international practice and our country.