财政透明是改善财政管理的关键因素之一,财政透明度的提升离不开政府会计体系的技术支撑。本文基于Lüder政府会计环境评估模型的分析框架,分析影响中国财政透明度提升的政治、经济、文化、法律、组织特征等环境因素,总结归纳中国财政透明度提升的有利环境因素与组织障碍。 Financial transparency is one of the key factors to improve financial management. The improvement of financial transparency can not be separated from the technical support of the government accounting system. Based on the analysis framework of Lüder’s government accounting environment assessment model, this paper analyzes the environmental factors such as political, economic, cultural, legal and organizational characteristics that affect China’s fiscal transparency and summarizes the favorable environmental factors and organizational barriers to China’s transparency.