Research On The Optimization Of Information Disclosure Of Guangdong Financial Budget And Final Accounts Under The Background Of The Greater Bay Area

In recent years,the disclosure of financial budget and final account information has become an important part of China's deepening the reform of the fiscal and taxation system and the establishment of a modern fiscal system,which has received great attention from the party and the government and widespread attention from all walks of life.The Nineteenth National Congress of the Communist Party of China emphasized that to accelerate the establishment of a modern financial system,it is necessary to establish a comprehensive,standardized,transparent,scientific,and binding budget system.The disclosure of financial budget and final account information is an important measure to implement the 19 th National Congress of the Communist Party of China on establishing a modern fiscal system,a core requirement for the reform of the budget management system,and an important driving force for the modernization of the national governance system and governance capabilities.The "Thirteenth Five-Year Plan for National Economic and Social Development of the People's Republic of China" proposes to deepen exchanges and cooperation between the mainland and Hong Kong and Macao in the fields of society,people's livelihood,culture,education,and environmental protection,and to support Hong Kong and Macao's role in Pan-Pearl River Delta regional cooperation.Important role.In February 2019,the Central Committee of the Communist Party of China and the State Council issued the "Outline of the Guangdong-Hong Kong-Macao Greater Bay Area Development Plan",which aims to use the complementary capabilities of the "9 + 2" cities to create synergies and allow the region to take advantage of the advantages that no city can achieve independently.This article is closely related to the policy background of establishing a comprehensive,standardized and transparent budget system and the national development strategy of the Guangdong-Hong Kong-Macao Greater Bay Area.Based on public management theories,this article reviews the development history of the opening of China's budget and final accounts and the results of Guangdong's efforts to promote the disclosure of financial budget and final accounts.On the basis,using the research data of the “Government Fiscal Transparency Research of the Chinese Government” of the Shanghai University of Finance and Economics and the “Treasury Transparency Research of the Chinese Municipal Government” of the Tsinghua University research group,combinedwith the actual situation,the current situation of the opening of the Guangdong 's financial budget and final accounts is analyzed,and Guangdong is proposed.Provincial fiscal budgets are open to the public.The level of disclosure of local fiscal budgets is unbalanced,the quality of overall fiscal budgets is not high,the authenticity of the contents of basic fiscal budgets remains to be tested,and the forms and information of disclosure are not close to the public.Analysis of the level of reasons.Then,combined with several important dimensions of the IBP budget open survey and evaluation results of the International Budget Cooperation Association,that is,the completeness of the budget document,the open form,budget supervision,and public participation,the macro comparison of the financial budgets of Guangdong,Hong Kong,and Macao is made And analysis,find gaps,summarize and enlightenment,and propose ways to optimize the opening of Guangdong 's financial budget and final accounts by establishing goals,improving and improving relevant supporting laws and regulations,improving the quality of public disclosure of financial budget and final accounts,and strengthening the function of supervision.The overall competitiveness of the Guangdong-Hong Kong-Macao Greater Bay Area.