关键词: 财政透明,财政管理,国家治理,财政信息公开

Abstract: To improve fiscal transparency can affect the core of state governance -- fiscal management -- and further affect the level of the state governance. The paths by which fiscal transparency affect fiscal management mainly include: to control the financial scale from the two ends of income and expenditure; to enhance the financial efficiency from the two aspects of the budgeting efficiency and the public fund management efficiency; to improve the financial safety from such aspects as debt scale, aged failure of debts, debt costs, debt information disclosure, public confidence, etc. In order to promote the realization of good state governance ultimately, the following steps should be taken: firstly, to publicize full-aperture government income-expenditure information, government comprehensive financial reports, mid-term rolling budget, and government debt information entirely, truly and timely, so as to improve fiscal transparence; secondly, to clarify the subject, time, procedures and methods of government financial information disclosure, so as to improve the accessibility of financial information; and thirdly, to improve the supporting system for fiscal information disclosure from such aspects as perfecting the legal system, constructing the data network platform for financial information disclosure, and so on.

Key words: fiscal transparency; fiscal management; state governance; fiscal information openness