财政透明是公共财政的本质特征，财政透明度的实现离不开政府财政信息建设。我国现行以预算会计报告为核心的财政信息过于简单且缺乏系统性，使财政与经济政策的选择乃至预算的编制缺乏充分依据。笔者认为，深入研究我国政府财务报告体系的构建问题，使政府财务报告成为沟通政府与民众间的重要信息源和体现政府财政透明度的重要载体，具有十分重要意义。

Fiscal transparency is the essential characteristics of public finance，and its realization depends on the government financial information. The budget performance reporting is the present main part of the financial information in China which is oversimplification and absent of systematicity, which makes our financial and economic policy setting as well as the budget preparing lack of sufficient grounds. We believe that it is important and meaningful to deeply probe on how to build up a real sense of government financial reporting system to send more information to the public and increase the fiscal transparency by government financial reporting.