政府财务信息公开的国际比较

发布时间：2018-01-19 08:28

本文关键词： 政府财务信息信息公开国际比较　出处：《财会通讯》2017年13期 　论文类型：期刊论文

【摘要】：我国财政制度改革要求政府有对公众公开财务信息的义务,让公众能够随时监督政府行为,进而提高政府的财务信息质量,确保政府财政支出的公平透明。国内外相关资料显示,美国、英国和新西兰等国家的政府财务信息公开的透明度较高,而我国财务信息由计划经济时期的保密状态到财政体制改革时期下的预算公开,虽已实现了信息的公开透明,但仍存在公开内容的缺失、保障机制不健全等若干问题。本文通过对比国内外政府在财务信息公开机制、公开内容和信息化建设三方面的异同点,为进一步完善我国财政制度建设提供了相关建议。
[Abstract]:The reform of our financial system requires the government to disclose financial information to the public, so that the public can supervise the government behavior at any time, and then improve the quality of government financial information. To ensure the fairness and transparency of government expenditure. Relevant information at home and abroad shows that the United States, the United Kingdom and New Zealand and other countries have higher transparency of government financial information disclosure. The financial information of our country from the state of secrecy in the planned economy period to the budget disclosure under the financial system reform period, although has realized the information to be open and transparent, but still has the lack of the open content. This paper compares the similarities and differences between the domestic and foreign governments in the financial information disclosure mechanism, the open content and the information construction. For the further improvement of China's financial system construction to provide relevant suggestions.
【作者单位】：绵阳职业技术学院;
【分类号】：D630;F810.6
【正文快照】： 随着人民生活水平的提高,越来越多的公众开始关注政府行为,愿意参与到国家治理中,政府财务信息是评价政府工作效率的重要途径。因此,我国财政制度改革要求,各级政府部门要及时公布财务信息,接受公众关注和监管。查阅国际预算公开指数排名可知,美国和新西兰能够全面进行广泛预

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