一、强化财务公开制的必要性。财政资金(也包括其他一些公共团体的共有资金),既是一种社会公共资源,也是一种社会公共财富,在使用过程中要讲究资源优化配置。同时财政资金更是一种社会资本,具有资本的基本属性,使用过程中就要讲究资本的效益,包括社会效益和经济效益。让这种公共财富资 First, strengthen the financial openness of the necessity. Financial funds (including the common funds of some other public organizations) are not only a kind of social public resources but also a social public wealth. In the course of their use, they should pay attention to the optimal allocation of resources. At the same time, the financial capital is a kind of social capital, which has the basic properties of capital. The use of capital should pay attention to the efficiency of capital, including social benefits and economic benefits. Let this kind of public wealth