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财政管理是善治的一个重要指标,财政透明度是财政管理的重要方面。各国推进财政透明度发展的起因不尽相同,但是要解决的问题是一致的,即降低赤字,促进财政的可持续发展,增强宏观经济的稳定性,进而促进经济发展。发达国家通过财政透明度改革取得一些良好的实践,说明财政透明度与财政政策和经济绩效的确存在一定正相关。通过对衡量财政透明度效果的分析,本文认为提高我国财政透明度应该遵循循序渐进的原则,既要积极推进同时也要全面衡量财政透明度工作的利弊,更好地为建设公共财政服务。
Financial management is an important indicator of good governance. Fiscal transparency is an important aspect of financial management. The reasons for promoting the development of fiscal transparency vary from country to country. However, the problems to be solved are the same: to reduce the deficit, to promote the sustainable development of finance, to enhance the stability of the macroeconomy, and to promote economic development. The developed countries have achieved some good practices through the fiscal transparency reform, indicating that there is a certain positive correlation between fiscal transparency and fiscal policy and economic performance. Through the analysis of the effect of measuring financial transparency, this paper believes that to improve China’s fiscal transparency should follow the principle of gradual and orderly progress, we must not only actively promote the pros and cons of a full measure of financial transparency at the same time, but also better serve the construction of public finance.