财政为庶政之母,预算乃邦国之基。财政作为国家长治久安的制度保障,是当前全面深化改革的重点之一。现代财政制度主要包括预算制度、税收制度、事权与支出责任相适应的制度三个方面。在《中共中央关于全面深化改革若干重大问题的决定》中关于“改进预算管理制度”的部分,开宗明义地指出,实施全面规范、公开透明的预算制度,从而突显了阳光财政 Finance is the mother of civil affairs, the budget is based on the state. As a system guarantee of long-term peace and stability of the country, finance is one of the focuses of deepening the overall reform at present. The modern financial system mainly includes three aspects: the budget system, the tax system, the power and spending responsibility. In the section of “Decision of the CPC Central Committee on Several Major Issues concerning the Overall Deepening of Reform,” the section on “Improving the Budget Management System” explicitly states that the implementation of a fully regulated and open budget system highlights the fact that Sunshine Finance