CAJ | 학술논문

建设透明政府要求提高政府财务透明度。电子政务为政府利用网络提高财务透明度奠定了应用基础。与传统纸质方式相比，利用网络提高政府财务透明度具有明显优势，是未来发展趋势。本文构建利用网络提高政府财务透明度模型，并应用该模型考察中国利用网络提高政府财务透明度应用现状，进而识别并创建利用网络提高政府财务透明度的基准流程与最优实践。
건설투명정부요구제고정부재무투명도。전자정무위정부이용망락제고재무투명도전정료응용기출。여전통지질방식상비，이용망락제고정부재무투명도구유명현우세，시미래발전추세。본문구건이용망락제고정부재무투명도모형，병응용해모형고찰중국이용망락제고정부재무투명도응용현상，진이식별병창건이용망락제고정부재무투명도적기준류정여최우실천。
In order to establish transparent government, the＇transparency of government financial information must be greatly enhanced. It becomes probable for governments to improve the transparency of government financial information through using websites because of rapid development of E-government in China. Comparing with the traditional paper-based disclosure of government financial information, internet-based disclosure of government financial information has many advantages and is a ten dency in the future. This paper constructs a model of internet-based disclosure of government financial information, applies the model to analysis the current situation of internet-based disclosure of government financial information, and identifies and formulates the benchmarking process and best practices to enhance the transparency of government financial information through using websites.