我国公共财政信息透明的制度设计至少应包括三个方面的内容,即评价信息披露质量的一般原则、信息披露的范围以及信息披露的具体内容。除此之外,为了提高信息披露的质量,使财政信息披露制度落到实处,制度的设计还应包括建立信息披露的内部和外部监督机制。 The system design for the transparency of public finance in our country should at least include three aspects: the general principle of evaluating the quality of information disclosure, the scope of information disclosure and the specific content of information disclosure. In addition, in order to improve the quality of information disclosure and make the system of financial information disclosure come true, the design of the system should also include the establishment of internal and external supervision mechanisms for information disclosure.