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政府预算一直是社会关注的热点。随着社会主义民主法治进程的推进,预算信息公开透明是大势所趋。当前我国预算公开尚处于起步阶段,预算信息公开的社会环境还不够成熟,预算信息公开的现实基础与“精细化”公开目标尚有距离,财权与事权相匹配的制度建设还需要进一步推进。推进预算公开、增强财政透明度,既要妥善应对财政透明度提升后带来的后果,又要充分利用预算公开这一有效抓手,形成规范政府行为的“倒逼”机制,加快社会民主化和法治化进程。
The government budget has always been a hot spot for the community. With the progress of the socialist democracy and the rule of law, it is the general trend for the budget information to be open and transparent. At present, the open budget of our country is still in its infancy, and the open social environment of budget information is not yet mature enough. The actual basis for the disclosure of budget information is still far from the open goal of “refinement.” The system matching the financial rights and the power needs to be further promoted . To promote budget transparency and enhance fiscal transparency, we must not only properly handle the consequences of the enhancement of fiscal transparency, but also make full use of the effective starting point of budget disclosure to form a mechanism that will regulate government behavior and speed up social democratization And the rule of law process.