Appraisal and Improvement of Budget Transparency

In modern democratic countries the extent of budget transparency is significant since it stands for the extent of democracy.Since 1990s China's budget transparency has been improving through the budget reforms including department budget.According to international criteria China's budget transparency is still on the low level.In current political and economic situations,Chinese government can implement the reforms including clarifying the boader of government,strengthening the management of off-budgetary capital and deepening the department budget.