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财政是政府活动的综合反映,透明规范严格高效的财政制度是保证公共产品有效供给的重要的制度安排,它提供了一个民众向政府表达偏好并借以监督和制约政府行为的有效渠道,为建立“法治政府、责任政府、效率政府”并保证政府行为与决策真正对广大民众和纳税人负责提供了一个有效机制。
Fiscal is a comprehensive reflection of government activities. Transparent and standardized strict and efficient financial system is an important institutional arrangement to ensure the effective supply of public goods. It provides an effective channel for the public to express preferences to the government and to supervise and constrain the government’s behavior. “Rule of law government, responsible government, efficient government” and to ensure that government actions and decisions truly responsible for the general public and taxpayers provide an effective mechanism.