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文章通过分析和研究国内外的文献，对政府财政信息披露和财政透明度的国内研
究和国外研究进行了总结和分析，结合以往文献的研究和财政透明度报告的研究来对
我国财政信息披露和财政透明度进行进一步的分析和探索。以新公共管理理论、委托
责任理论、民主理财理论、财政透明度原则、公民知情权等理论为基础，并从理论上
分析我国省级政府财政信息披露供求现状，研究供求均衡等问题。从理论层面建立财
政信息披露的研究基础，并从供给与需求的角度来研究财政透明度的重要程度
再从实际的数据和相关资料出发来研究我国省级政府财政信息披露情况，对我国
省级政府财政信息披露情况及财政透明度分析，阐述我国地方政府的政府财政信息披
露历史沿革及现状。再利用个案分析法，以江苏省的财政信息披露情况及财政透明度
分析作为研究对象进行分析。并从供需角度研究和分析来我国地方政府财政信息披露
存在的问题，对省级政府的财政信息披露的信息披露方式单一、信息披露内容不全面、
信息披露缺乏时效性和信息内容缺乏精确度等问题进行成因分析。针对这些现存的问
题分析原因，并从环境因素和成本收益因素两个方面对我国的政府财政信息披露制度
进行研究，提出有效的完善方案和措施，来帮助我国政府提升财政信息透明度，实现
财政透明度供需均衡，提升政府财政信息披露程度
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关键词：政府财政信息；政府财政信息披露；财政透明度；供需均衡
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作者：钱翠
指导老师：罗正英
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II
Government financial information disclosure research
based on fiscal transparency
Abstract
The disclosure of government financial information is an important measure of the
construction of government finance and the construction of accounting information system.
It is also a bridge between the government and the public. The financial transparency is an
important index to analyze the disclosure of government financial information, so the
article selected the financial transparency as the main points of analysis and research.
This paper summarizes and analyzes domestic and foreign research on government
financial information disclosure and fiscal transparency through analyzing and studying
domestic and foreign literatures. Combining with previous research on the literature and
the research of financial transparency report, this paper analyzes financial information
disclosure and fiscal transparency in China Further analysis and exploration. Based on the
theories of new public management theory, the theory of entrusted responsibility, the
theory of democratic financial management, the principle of fiscal transparency and
citizens&39; right to know, this paper analyzes the supply and demand situation of the
provincial government financial information disclosure and the balance of supply and
demand. From the theoretical level to establish the basis of financial information disclosure,
and from the perspective of supply and demand to study the importance of fiscal
transparency.
Then start to study the financial information disclosure of China&39;s provincial
government from the actual data and related information, analysis of financial information
disclosure of China&39;s provincial government and fiscal transparency, the government
finance information disclosure of history and status quo of China&39;s local government. Then
use case analysis method to analyze the financial information disclosure and financial
transparency of Jiangsu Province as the object of study. From the perspective of supply and
demand and research and analysis to China&39;s financial information disclosure of the local
government problems, the provincial government financial information disclosure of
information disclosure, single information disclosure is not comprehensive, lack of基于财政透明度的政府财政信息披露研究 英文摘要
III
timeliness of information disclosure and information content lack of accuracy in analysis
of the causes. To solve these existing problems cause analysis, and conducts the research
from two aspects of environmental factors and cost factors on China&39;s government
information disclosure system, put forward the effective and measures to improve the
program, to help the Chinese government to improve the financial information
transparency, fiscal transparency to achieve a balance of supply and demand, improve
government financial information disclosure.
Keywords:Government financial information;Government financial information disclosur
e;fiscal transparency ;Supply demand equilibrium
Written by: Qian Cui
Supervised by: Luo Zhengying
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目录
第一章 绪论 ··1
1.1 研究背景·1
1.2 研究目的及意义·2
1.2.1 研究目的 ··2
1.2.2 研究意义 ··2
1.3 国内外研究现状 ·2
1.3.1 国内研究现状 ··2
1.3.2 国外研究现状 ··3
1.4 研究方法、内容框架及创新之处 ·4
1.4.1 研究方法 ··4
1.4.2 研究内容及框架 ··5
1.4.3 研究可能的创新之处 ··7
第二章 相关概念及理论 ··8
2.1 相关概念 ·8
2.1.1 政府财政信息··8
2.1.2 政府财政信息披露··8
2.1.3 财政透明度的内涵 ··9
2.2 基本理论 ·9
2.2.1 委托责任理论 ··9
2.2.2 新公共管理理论10
2.2.3 民主理财理论10
2.2.4 公共选择理论11
第三章 从供需角度分析政府财政信息披露的财政透明度 13
3.1 我国省级政府财政信息披露供求分析 ·· 13
3.1.1 我国省级政府财政信息需求分析13
3.1.2 我国省级财政信息公开供给分析143.1.3 我国省级政府财政信息供求均衡分析15
3.2 影响省级政府财政透明度供求均衡的因素 ·
。。。以上简介无排版格式，详细内容请下载查看
