Study On Chinese Transparency Of Public Finance

The transparence development has become one kind of internationalization tendency, in order to adapt the economical development globalization, in a higher level, the wide range participation international competition and the cooperation, the full use international resources, the various countries' government must refer to the international unification the rule, enhances the government finance the transparency, thus the improvement government governs the efficiency. Along with our country market economy system day by day perfect and public finance organizational reform gradually thorough, our country in the world economics the status enhancement, as well as government overseas fund raising increase, the overseas government and the investor also more and more pays attention to our country's financial information. In this case, how weighs the government responsibility the fulfillment situation as well as government's active process, the credit and the efficiency, how guaranteed between the government and the enterprise, public's communication channel is unimpeded, but enhances the financial transparency the question to become the reform the key. This article in profits from the Western developed country advanced experience in the foundation, unifies our country national condition, proposed some enhancement finance transparency policy position.This article altogether is divided five parts. The first part is an introduction, elaborated the financial transparency background, the significance, and introduced the financial transparency domestic and foreign related literature. The second part has carried on the discussion to the financial transparency basic meaning, elaborated the financial transparency importance and the determining factor. The third part analyzed our country finance to owe the transparent reason and the influence, has carried on the comprehensive analysis to the financial transparency institutional factor. The fourth part is to some developed country finance transparency success experience model. The fifth part in view of our country present stage finance transparency question, proposed some legislate department's political system aspect to our country, the finance budget funds surveillance aspect policy advocated, and to enhanced the financial transparency the external environment aspect also to propose the related countermeasure.