2013年全国两会上,公共财政预算、政府性基金预算、国有资本经营预算、社会保险基金预算在预算报告中首次整齐亮相,标志着我国全口径预算框架已基本形成。随着预算信息公开的深入推进,“四本预算”信息联动公开也成为财政部门亟待研究探索的问题之一。一、“四本预算”信息联动公开的重要性“四本预算”并非完全独立,而 At the two sessions in 2013, the public finance budget, the government fund budget, the state-owned capital management budget and the social insurance fund budget debuted neatly for the first time in the budget report, marking the basic formation of our country’s full-budget budget framework. With the further promotion of budget information, the linkage of “four budget” information has also become one of the problems to be explored by the financial department. First, the “four budget ” the importance of information disclosure “four budget ” is not completely independent, and