在建立公共财政过程中,需要着重解决好财政公开的问题。财政公开是公共财政的本质特征,是建设民主财政、法治财政和透明政府的根本要求。财政公开的核心是预算公开。做好财政公开,要从确立人民大众的财政主体地位,加强人民代表大会对财政的监督,深化部门预算改革等方面入手。 In the process of establishing public finance, we need to focus on solving the problem of financial disclosure. Public finance is an essential feature of public finance and a fundamental requirement for building democratic finance, legal finance and a transparent government. The core of financial publicity is budget disclosure. To do a good job in making public finances open, we should start with establishing the people’s public financial status, strengthening the people’s congress’s supervision over public finances, and deepening the departmental budget reform.