A Study On Finance Information Disclosure Based On Fiscal Transparency

Fiscal transparency is the inevitable requirement of public finance,is a reflection ofgovernment financial management,is the basic condition of public execute their right to know,is an important approach to strengthen the government performance of publicaccountability.The government information disclosure can promote the efficiency ofgovernment decision-making,can strengthen the government protect the basic rights of thepublic.As the government budget management reform, transformation of governmentfunctions, the development of market economy, our country government informationdemanders gradually increased, in addition to the government finance departments,legislative supervision mechanism, the public about the quality of the governmentinformation and content are also put forward a higher level of needs.The IMF and OECD haspromulgated the fiscal transparency of norms to guide, to avoid some countries because of itspoor fiscal policy and the financial burden of other countries.In the economic transformationof the country, they solve the problem about increasing the political participation of peopleand improve the financial transparency.Developing countries.increase the fiscal transparencyis not only conducive to international economic cooperation, but regulate the behavior of thefunctions of the national government, safeguard social fairness and the power of theconstraint functions.In recent years, our country government information disclosure made some breakthrough,fiscal transparency consciousness enhance, but the information disclosure in our country stilldoesn’t adapt to our country government information needs.The efforts of the governmentinformation disclosure not only need from the central government to the grassroots efforts,also need people to push from bottom to top.Efforts at present our country the effect is notobvious, the system of fiscal transparency lack of institutional and legal basis.In advancingthe reform of the government information disclosure in our country, we should draw lessonsfrom the successful experience of developed countries, based on national conditions, give fullconsideration to the budget management system.This article obtains from the existing system of fiscal transparency in China, combinedwith government financial information, and analysis the government information disclosurein China.Compared by the international community to the government information disclosure requirements and the actual situation in our country,put foward the feasibility method of thegovernment information disclosure in China...