| 基于财政透明度视角的政府财务报告初探 |
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| 引用本文： | 余应敏,王曼虹.基于财政透明度视角的政府财务报告初探[J].中央财政金融学院学报,2010(1). |
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| 作者姓名： | 余应敏 王曼虹 |
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| 作者单位： | 中央财经大学会计学院;财政部财政科学研究所博士后流动站; |
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| 基金项目： | 第四十一批中国博士后科学基金面上资助金项目(资助编号20070410046); 中国博士后科学基金特别资助项目(资助编号200801059)的阶段性成果 |
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| 摘 要： | 财政透明是公共财政的本质特征,财政透明度的实现离不开政府财政信息建设。我国现行以预算会计报告为核心的财政信息过于简单且缺乏系统性,使财政与经济政策的选择乃至预算的编制缺乏充分依据。笔者认为,深入研究我国政府财务报告体系的构建问题,使政府财务报告成为沟通政府与民众间的重要信息源和体现政府财政透明度的重要载体,具有十分重要意义。
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| 关 键 词： | 财政透明度 政府财务报告 预算执行报告 |
A Tentative Research on Fiscal Transparency Perspective' s Government Financial Reporting |
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| YU Ying-min WANG Man-hong.A Tentative Research on Fiscal Transparency Perspective' s Government Financial Reporting[J].Journal of Central University of Finance & Economics,2010(1). |
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| Authors: | YU Ying-min WANG Man-hong |
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| Abstract: | Fiscal transparency is the essential characteristics of public finance,and its realization depends on the governmentfinancial information.The budgetperformance reporting is the presentmain partof the financial information in China which is oversimplification and absentof systematicity,which makes our financial and economic policy setting as well as the budgetpreparing lack of sufficientgrounds.We believe thatitis importantand meaningful to deeply probe on how to build up a real sense of governmentfinancial ... |
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| Keywords: | Fiscal Transparency GovernmentFinancial Reporting BudgetPerformance Reporting |
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