基层政府财政信息公开影响因素：以白庙乡为例

摘要

In spite of the rapid development of E-government, government fiscal information disclosure is still the hot and difficult prob-lem in practice. Taking Baimiao Township as an example, through the analysis of the process and characteristic of the online fiscal infor-mation disclosure, the paper found that stakeholders' requirements, characteristics of organization and leader, official cooperation, e-gov-ernment, etc prompt the fiscal information disclosure, and the balance and matching of various factors is the key to promote the fiscal in-formation disclosure.%在电子政务迅速发展的背景下，政府财政信息公开仍然是实践中的热点和难点。以四川省白庙乡为案例，通过对其财政信息在线公开过程和特征的分析，发现各利益相关者的需求、组织自身及领导人特征、官学合作、电子政务等因素共同促使了财政信息公开，而各因素的兼顾和匹配是促进财政信息公开的关键。