| OECD国家加强预算透明度的经验 |
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| 引用本文： | 程瑶.OECD国家加强预算透明度的经验[J].天津商学院学报,2006,26(2):45-48. |
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| 作者姓名： | 程瑶 |
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| 作者单位： | 南京财经大学 南京 |
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| 基金项目： | 江苏省教育厅高校哲学社会科学基金 |
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| 摘 要： | 随着经济全球化、政治民主和信息技术的进一步发展,财政透明度问题在未来将受到更多的关注。OECD 国家在政府预算透明度建设方面进行了有益的探索,其预算报告内容全面详尽、及时披露重大信息、注重报告的真实性等经验值得我们借鉴。
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| 关 键 词： | 透明度 预算报告 信息披露 金融资产 |
| 文章编号： | 1001-0262(2006)02-0045-04 |
| 收稿时间： | 2005-12-20 |
| 修稿时间： | 2005年12月2日 |
Experience of OECD Strengthening the Budget Transparency |
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| CHENG Yao.Experience of OECD Strengthening the Budget Transparency[J].Journal of Tianjin University of Commerce,2006,26(2):45-48. |
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| Authors: | CHENG Yao |
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| Institution: | Nanjing University of Finance and Economics, Nanjing 210046, China |
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| Abstract: | Along with the further development of economic globalization, political democracy and technical information, the finance transparency problem will be concerned more and more in future. OECD have carried on the beneficial quest in the government budget transparency construction aspect. It is worthy for us to draw lessons from their experience, such as reporting the contents at large, publishing the important information in time, paying attention to the reliability of the report and so on. |
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| Keywords: | transparency budget report information presented financial assets |
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