摘要
随着金融危机、政府危机的爆发,财政透明度的重要性日趋明显。本文主要从财政透明度的含义、财政透明度的构成要素及测量以及财政透明度的意义等三个方面对其国内外研究进行梳理总结,指出其贡献和研究的不足之处,并提出了关于财政透明度的尚待进一步研究的方向。
As the financial crisis and the government crisis burst, the importance of fiscal transparency is clear. This paper reviews critically the previous research at home and aboard from the definition of fiscal transparency, fiscal transparency indices and and the significance of fiscal transparency, then points out its contribution and research deficiency. Meanwhile, the paper puts forward the further research.
出处
《价值工程》
2012年第20期175-177,共3页
Value Engineering
关键词
财政透明度
信息公开
研究综述
fiscal transparency, information publicity
critical review
