预算公开与阳光财政建设既是国家治理体系和治理能力现代化的基础和重要标志,也是现代民主法治社会中建设责任政府之攻坚利器。如果从上世纪90年代末期风起云涌的审计风暴算起,我国预算公开和阳光财政建设已然走过了十多个年头。从早期的各级财政部门讳言预算公开,到今天预算公开已然成为常态现象,一个公开透明、科学规范、廉洁高效、完整统一的现代财政预算制 Budget disclosure and Sunshine Finance are not only the foundation and important symbol of the modernization of the state governance system and governance capacity, but also the key to building a responsible government in a modern democratic and rule-of-law society. If from the surging storm of audit in the late 1990s, China’s budget has been open and Sunshine Finance has gone through more than 10 years. From the early financial departments at all levels denied that the budget is open to the public today, the budget has become the normal phenomenon, an open and transparent, scientifically standardized, clean, efficient, complete and unified modern budgetary system