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政府财政信息由于承载着政府对公共财政资源的配置及使用状况,正日益成为我国社会关注的焦点。但由于此类公共信息的特殊性,公开什么及如何公开既要保证公众获得财政信息的权利也要维护信息安全,因而通过法律法规给予保障与约束显得尤为重要。本文在借鉴国际经验的基础上,分析了我国现有法律法规存在问题,提出了构建及完善我国财政信息公开法律体系的建议。
Government financial information is increasingly becoming the focus of our society because of the government’s configuration and use of public financial resources. However, due to the particularity of such public information, what is disclosed and how to disclose that it is necessary to ensure public access to financial information as well as information security, it is particularly important to give protection and restraint through laws and regulations. Based on the reference of international experience, this article analyzes the existing problems of laws and regulations in our country, and puts forward suggestions on how to establish and improve the legal system of financial information disclosure in our country.