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提升财政透明度,能够通过影响国家治理的核心——财政管理,进而影响国家治理水平。财政透明度影响财政管理的路径主要包括:从收入、支出两方面控制财政规模;从预算过程的效率、公共资金使用管理效率两方面提升财政效率;从债务规模、债务逾期违约情况、债务成本、债务信息公开、公众信心等方面提高财政安全性。为最终促进良好国家治理的实现,应从以下几方面着手:一是全面、真实、及时地公开全口径政府收支信息、政府综合财务报告、中期滚动预算、政府债务信息,提高财政透明度。二是明确政府财政信息公开主体、公开时间、公开程序及办法,以便财政信息是便于获得的。三是从完善法律体制、组建财政信息公开数据网络平台等方面加强政府财政信息公开的支撑体系。
Improving fiscal transparency can affect the level of state governance by influencing the core of state governance - fiscal management. Fiscal transparency affects the financial management of the path include: revenue and expenditure control of both the financial scale; from the efficiency of the budget process, the efficiency of public funds to improve efficiency in the use of both the two aspects of financial efficiency; debt scale, debt overdue defaults, debt costs, debt Information disclosure, public confidence and other aspects to improve financial security. In order to finally promote the realization of good state governance, we should start from the following aspects: First, we should disclose all-round government revenue and expenditure information, government comprehensive financial reports, medium-term rolling budget and government debt information in an all-round, truthful and timely manner, and improve fiscal transparency. The second is to clarify the main body of government financial information open, open time, open procedures and methods so that financial information is easily accessible. The third is to strengthen the government financial information from the public support system in terms of improving the legal system, the formation of financial information open data network platform.