预算公开透明是公共预算的本质要求,是纳税者知情权的重要保证,是实现良好政府治理的前提。预算公开透明意味着整个预算过程的公开透明。如何评价和衡量预算过程的公开透明是预算公开透明研究的关键,也是现有文献的薄弱之处。本文从公共预算的法律性、完整性、效率性和具体性出发,研究预算透明的衡量标准,为政府部门实行公开透明的预算,为立法部门和公众评价政府活动提供依据。 Open and transparent budget is the essential requirement of the public budget, an important guarantee for the taxpayers’ right to know and a prerequisite for good government governance. Open and transparent budget means that the entire budget process is open and transparent. How to evaluate and measure the openness and transparency of the budgetary process is the key to the transparency of the budget research and the weakness of the existing literature. Based on the lawfulness, completeness, efficiency and specificity of the public budget, this paper studies the transparent measure of the budget, provides an open and transparent budget for the government and provides the basis for the legislative departments and the public to evaluate the government’s activities.