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美国拥有较为完善的政府预算信息公开体系。预算信息公开已经成为美国财政管理的一项基本制度,并且由于其全面性、综合性、体系化、程序化、法制化等特点成为政府预算信息公开的典范。美国财政预算公开的特点非常鲜明:健全的法律体系提供了预算信息公开的法理基础,完备的组织框架结构规定了相关利益主体的行为规范,透明清晰的预算过程保证了预算信息的动态和及时公布,详细
The United States has a relatively open government budget information disclosure system. The disclosure of budget information has become a basic system of financial management in the United States, and has become a model of government budget information disclosure because of its comprehensiveness, comprehensiveness, systematization, proceduralization and legalization. The characteristics of public budget in the United States are very clear: a sound legal system provides the legal basis for the disclosure of budget information, the complete organizational framework stipulates the code of conduct for relevant stakeholders, the transparent and clear budget process ensures the dynamic and timely publication of budget information ,detailed