公共图书馆历来就是为社会公众提供公共服务而存在的,而公共图书馆内部化的财务信息,作为实际出资人的纳税人却无法了解。文章首先从公共产品理论、委托代理理论和价值理论解释了公共图书馆财务信息公开化的理由,后结合实际工作情况,提出公共图书馆财务信息公开化的一些建议。 While public libraries have traditionally provided public services to the public, financial information that is internalized by public libraries can not be understood by taxpayers who are actually sponsors. First of all, the article explains the reasons of the openness of public library financial information from the theory of public goods, the theory of principal-agent and the value theory, and then puts forward some suggestions on how to open the public library’s financial information with the actual work.