The Evaluation of China's Provincial Fiscal Transparency in 2011

This paper analyzes the evaluation results of the fiscal transparency of 31 provinces in three consecutive years,the income and expenditure of provincial administrative units in two consecutive years and relevant information transparency including the fiscal transparency of people's congresses added in 2011,and arrives at a conclusion that the information transparency is low in China at present.Then it provides some suggestions about improving fiscal foanspareng and establishing transparent governments from the angle of institutional construction.