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财政法治和财政透明具有密切的内在关联,二者的有机结合贯穿于公共财政过程的始终。财政透明与财政法治有机结合的基础在于公共性和民主性。通过二者的有机结合,可以借助法律的权威性、国家强制性、规范性、程序性和可诉性优势,保障财政透明机制功能作用的发挥和宗旨目标的实现。当前中国,财政法治与财政透明的有机结合表现为预算公开原则的立法嵌入和《政府信息公开条例》法律位阶的提升。
There is a close internal connection between fiscal rule of law and fiscal transparency. The organic combination of the two runs through the process of public finance. The basis of organic combination of fiscal transparency and financial rule of law lies in publicity and democracy. Through the organic combination of the two, the function of the fiscal transparency mechanism and the realization of the goals and objectives can be ensured by virtue of the authority of law, the compulsory, normative, procedural and prosecutable advantages of the state. At present, the organic combination of the rule of law of the financial sector and the transparency of the financial sector is manifested in the legislative embedding of the principle of open budget and the improvement of the legal order of the “Regulations Governing the Disclosure of Government Information.”