论财政支出公开

财政支出公开是公共财政的本质要求。财政支出公开,不仅有助于保障公民的知情权、参与权和监督权,而且有助于财政公平和财政民主,是透明政府建设的重要内容。我国的财政支出公开制度尚不健全,其进一步改革的方向应当是确立财政支出公开中的权利本位理念,走向形式公开与实质公开的统一。

On Fiscal Expenditure Publication

The essential demand of public finance is fiscal expenditure publication, which is of much help for not only the guarantee of citizen’s right to know, to participate in and to supervise, but also financial justice and democracy, important contents of transparent government construction. China’s current fiscal expenditure publication system is still imperfect which needs further reform of the right standard concept establishment to realize the unity of publication both in form and in essence.