预决算公开是“阳光财政、透明预算”法治化进程中的重要内容。从十多年前预算公开的先行先试到财政信息服务大厅、财经沙盘等公开方式上的创新,河南省焦作市以“公开更要透明,全面更要规范”为出发点,在预决算公开的道路上进行了一系列的实践与探索。预决算公开的先行先试焦作市预决算公开按照先试验、再规范化、最后法治化的思路进行。早在2000年,焦作财政就向全市人大代表公开了农业、教育、民政三个部门的 The budget of final accounts is an important part of the process of rule of law in “Sunshine Finance, Transparent Budget”. From the publicity of the budget ten years ago to the innovation in the open way of the financial information service hall and the financial sand table, Jiaozuo City, Henan Province, as the starting point for “making the public more transparent and more fully standardized” A series of practices and explorations have been carried out on the open road. Jiaozuo City, the pre-determined open budget first open trial in accordance with the first experiment, and then standardized, the last rule of law of the idea. As early as 2000, Jiaozuo Finance opened the three departments of agriculture, education and civil affairs to the deputies of the city