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一、财政透明度的国际通行做法(一)对公布财政信息做出承诺。这是政府为了树立信誉应尽的法律义务。在这方面,做得较好的国家包括新西兰、澳大利亚和英国,它们分别制定并颁布了《财政责任法案》、《预算诚信章程》和《财政稳定守则》,规定了财政政策和报告透明度的法律标准,并要求政府正式为其财政业绩对公众负责,同时明确了政府报告财政信息的时间要求和相
First, the international practice of financial transparency (A) promises to announce the financial information. This is the government’s legal obligation to establish credibility. Countries that have done a better job in this regard include New Zealand, Australia and the United Kingdom, which have respectively enacted and promulgated the Fiscal Responsibility Act, the Budget Integrity Charter and the Fiscal Stability Code, which set forth the fiscal policy and the law reporting transparency Standards, and asked the government formally responsible for the public for its financial performance, at the same time clear the time and phase of the government report financial information