CAJ | 학술논문

我国社会保障财务信息透明度应该包括制度透明度、会计透明度和指标与预测的透明度三个方面。增强透明度能够降低政府代理成本并增强公众对政府的信任，也能够保障社会公平，但有时不能过度透明。目前由于社会保障法制化程度低以及政府机构设置和预算内容的披露等问题导致我国社会保障财务信息透明度相对较低，因此必须建立多元化披露体制和政府与公众之间的信息交流，强化公开监督等措施来改进。
아국사회보장재무신식투명도응해포괄제도투명도、회계투명도화지표여예측적투명도삼개방면。증강투명도능구강저정부대리성본병증강공음대정부적신임，야능구보장사회공평，단유시불능과도투명。목전유우사회보장법제화정도저이급정부궤구설치화예산내용적피로등문제도치아국사회보장재무신식투명도상대교저，인차필수건립다원화피로체제화정부여공음지간적신식교류，강화공개감독등조시래개진。
The transparency of financial information of social security should include system of trans- parency, accounting transparency and the transparency of index and predicted. Improving the transparency of financial information of social security can reduce the cost of government agencies, enhance public trust in government, and safeguard social fairness. But now there are some problems which the low level of so- cial security law, the government agencies is unreasonable and the disclosure of the budgets is unreasona- ble the content of disclosure. These issues will led to the transparency of Chings social security of financial information is relatively low. So it is necessary to establish the diversification disclosure system, to strengthen the exchange of information between the government and the public, and to strengthen public supervision.