一个国家最敏感的改革就是钱袋子和枪杆子的改革。中国恐怕要翻过万水千山才有可能最终实现财政预算制度的现代化。中国仍处于秘密财政时代各级政府的财政预算缺乏公开性和透明度。这是当今中国财政的突出特征,这种秘密财政制度同时也应是世界上少有的将政府预算报告当成机密的 The most sensitive reform in a country is the reform of money bags and guns. China probably will have to turn over a thousand miles to finally realize the modernization of the fiscal budget system. China is still at a time of clandestine finance The budget of governments at all levels lacks openness and transparency. This is a prominent feature of China’s fiscal system today. At the same time, such a secret fiscal system should also be one of the few rare examples of keeping government budget reports confidential