CAJ | 학술논문

本文从预决算信息公开的概念、重要性、评估、建议四个方面，对预决算信息公开问题进行综述。预决算信息公开在保障公众知情权，加强监督、防治腐败，加快政府转型、促进“服务型”、“责任型”政府建设，推动政治体制改革、提高政府治理能力，实现“中国梦”方面具有重要意义。预决算信息公开的评估主要是根据具体原则要求，设立相对应的评价指标体系进行评估。建立预算公开的顶层制度设计、完善预算公开的相关法律法规、提高预算信息公开的质量和获取的便利性、引入公民参与机制等措施能够提升预决算信息公开的程度。通过综述，得出，即重视和分析预算、决算两方面信息的重要性，并对其进行对比绩效分析来促进财政信息公开。
본문종예결산신식공개적개념、중요성、평고、건의사개방면，대예결산신식공개문제진행종술。예결산신식공개재보장공음지정권，가강감독、방치부패，가쾌정부전형、촉진“복무형”、“책임형”정부건설，추동정치체제개혁、제고정부치리능력，실현“중국몽”방면구유중요의의。예결산신식공개적평고주요시근거구체원칙요구，설립상대응적평개지표체계진행평고。건립예산공개적정층제도설계、완선예산공개적상관법율법규、제고예산신식공개적질량화획취적편리성、인입공민삼여궤제등조시능구제승예결산신식공개적정도。통과종술，득출，즉중시화분석예산、결산량방면신식적중요성，병대기진행대비적효분석래촉진재정신식공개。
This article reviews release fiscal budgets and final accounts information to the public from four aspects, Which are concepts , importance, estimates and suggestions. Release fiscal budgets and final accounts information to the public do good to protect the right of the public, strengthen supervision and prevent corruption, accelerate the transformation of the gov-ernment to promote the“service and responsible”state-building, promote political reform and improve the capacity of adminis-trative governance , realize“China Dream”. Budget and final accounts information disclosure evaluation is mainly based on the requirements of specific principles set up corresponding evaluation index system for evaluation. Establish the top-level system design of budget openness, perfect relevant laws and regulations, improve the quality and the convenience of budget informa-tion's openness, and introduction the mechanisms of citizen participation, all these can enhance the degree of releasing fiscal budgets and final accounts information to the public. By review, we can obtain the paper's innovations, that is paying attention to and analyzing both budgets and final accounts information's importance and making comparative performance analysis to fa-cilitate financial information publicly available.