党的十八届三中全会提出,必须建立法制完善、事权明确、税制改革、税负稳定、预算透明、效率提高的现代财税体制。近年来,地方政府预算公开取得明显的进步,但也存在不少问题。阐述政府预算公开的重要意义,对广西南宁市政府预算公开存在的问题进行分析,有助于改革和完善地方政府预算公开的路径选择。 The Third Plenary Session of the 18th CPC Central Committee proposed that a modern fiscal and taxation system with perfect legal system, clear powers and powers, reform of taxation system, stable tax burden, transparent budget and higher efficiency must be established. In recent years, the budget of local governments has made significant progress publicly, but there are still many problems. It is of great significance to explain the openness of the government budget and analyze the open problems of the Nanning municipal government budget in Guangxi Province, which helps to reform and perfect the open choice of the local government budget.