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财政预算的编制与审批等过程包含多重委托代理关系,根据财政信息的传导顺序可分为两层:第一层,立法机构(人大)与政府(财政部门)之间的委托代理。政府应尽可能向立法机构披露财政信息,使立法机构能够正确行使决策权力。第二层,公众与立法机构之间的委托代理。立法机构应尽可能向全体人大代表和社会公众开放财政信息,防止信息漏损,使信息不对称最小化,以利于人大代表和社会监督。下面是我国省级财政信息传导状况的调查。
The process of preparation and approval of the budget includes multiple agency relationships. According to the order of the financial information, it can be divided into two levels: the first level, the agency between the legislature (NPC) and the government (the financial department). The government should try to disclose financial information to the legislature so that the legislature can correctly exercise its decision-making power. The second level, the public and the legislative agency commission agent. Legislatures should open financial information to all NPC deputies and the general public as much as possible, prevent information leakage, minimize information asymmetry and facilitate NPC deputies and social supervision. The following is a survey of the status of China’s financial information transmission.