建立健全预算公开机制,提高预算完整性和透明度是“十二五”规划提出的构建公共财政管理体系的目标要求,也是今后一个时期财税体制改革的重要组成部分。近年来,随着社会主义民主进程的推进和依法治国方略的实施,各级财政部门采取有力措施,财政预算公开工作取得明显成效,公开的范围不断扩大,层级不断延伸,内容不断拓展。 The establishment and improvement of the open budget mechanism and the improvement of the budget integrity and transparency are the target requirements for building a public financial management system proposed in the “Twelfth Five-Year Plan” and are also an important part of the fiscal and taxation system reform in the coming period. In recent years, with the progress of the socialist democracy and the implementation of the strategy of governing the country according to law, the financial departments at all levels have taken effective measures to achieve significant results in the open budget work. The scope of openness has been continuously expanded, the hierarchy has been extended and the content has been continuously expanded.