推进财政预算信息的公开,是政治透明的表现,是公共财政的本质要求,是实现“阳光财政”的重要体现。随着公众对政府财政透明度的外部要求越来越高,政府预算信息公开已经成为我国财政制度改革的重要内容和必由之路。我国政府预算信息公开起步时间不长,在法律保障、程序规范等方面仍然需要进一步提高。一、我国财政预算信息公开的历程 Promoting the public disclosure of budget information is a manifestation of political transparency, an essential requirement of public finance and an important manifestation of the realization of “sunshine finance.” With the external public demand for the transparency of government more and more high, the openness of government budget information has become the important content and the only way to reform the fiscal system in our country. The government budget information in our country has not been open for a long time and needs to be further improved in terms of legal guarantee and procedural standards. First, the process of China’s financial budget information open