一、公共预算公开的内涵公共预算公开是指预算的依据以及预算的编制、审批、执行、决算、内容整个过程都必须依法通过相应方式向社会公开。对于预算公开的主体和对象,学界有广义和狭义两种观点。广义的预算公开,其主体、对象和内容更加广泛,预算公开的主体包括掌握预算各个阶段信息的主体,不仅仅指各级政府,而预算公开的对 First, the public content of the public budget Public budget open refers to the basis for the budget and budget preparation, approval, implementation, final accounts, the entire process must be open to the public through the corresponding way according to law. For the subject and object of the budget open, the academic community has two broad and narrow views. Generally speaking, the main body, objects and contents of the open budget are more extensive. The main body of the budgetary disclosure includes the main body of grasping the information of all stages of the budget, not only the governments at all levels but also the open budget