A Study On The Fiscal Transparency Of Provincial Governments In China

With the development of the science and technology,and the tendency of globalized economy is becoming increasingly prominent,international organizations and the governments of various countries have placed stresses on fiscal transparency.The research of fiscal transparency of China starts relatively late,which exists a rather big gap between china and developed and developing countries,some local governments in China still have many practical difficulties in advancing fiscal transparency.Further research on fiscal transparency should be done under the present situation of China to improve management efficiency.By measuring fiscal transparency of provincial governments,existing problems could be found out.Based on this,we analyzed the reason from supplier and requisitioner of fiscal information in two aspects that lead to these problems.At last,learning the advanced practice of Beijing and Shanghai,we gave recommendations of how to further advance fiscal transparency of provincial governments in China.