CAJ | 학술논문

提高财政信息透明度是我国向建设服务政府、责任政府、法治政府和廉洁政府的目标迈进的过程中必须重视和解决的问题。改革以来我国财政信息透明度在有所改善的同时仍然存在很多的不足，财政信息的供给落后于需求。财政信息的实际供给水平主要取决于政府对财政信息供给的意愿和政府财政信息供给的能力。因此．改善我国财政信息透明度，需要从促使政府提高财政信息供给意愿和增强政府财政信息供给能力两个途径采取措施。笔者认为要通过加强有关法制建设促使政府提高财政信息的供给意愿，通过推进有关制度和技术改革增强政府财政信息供给能力。
제고재정신식투명도시아국향건설복무정부、책임정부、법치정부화렴길정부적목표매진적과정중필수중시화해결적문제。개혁이래아국재정신식투명도재유소개선적동시잉연존재흔다적불족，재정신식적공급락후우수구。재정신식적실제공급수평주요취결우정부대재정신식공급적의원화정부재정신식공급적능력。인차．개선아국재정신식투명도，수요종촉사정부제고재정신식공급의원화증강정부재정신식공급능력량개도경채취조시。필자인위요통과가강유관법제건설촉사정부제고재정신식적공급의원，통과추진유관제도화기술개혁증강정부재정신식공급능력。
Improving the transparency of financial information is crucially important for Chinese government to move towards a service-oriented, clean and accountable government. The article points out that although some progresses have been made in information disclosure, there are still a lot to be done. The supply of financial information in public sector is far less than that of demanded. However, information disclosure relies upon the government＇s willingness and its capacity to provide, and the effort to enhance the transparency of public financial information needs to rely on the improvement of such willingness and capacity. Therefore, the author suggests that the willingness of information supply depend on the legal construction while the capacity of information supply be further improved through institutional and technological innovation.