财政公开是政务公开的关键领域，省级政府财政信息透明度的提高，有利于加强内外监督和反腐工作。本文从公开时间、形式和内容三方面，分析比较了2015年全国31个省市自治区的财政决算报告，结果显示：除河南和内蒙古之外，其余省级政府都在下一财年10月31日之前公开本省财政决算情况，但在公开及时性方面还需要进一步提升；全部省市在2015年实现了政府门户网站和财政厅官网双渠道公开，但持续性公开工作还需提高；公开的内容质量方面省际差异较大，只有部分省市可以全部公开全省和省级一般公共预算、政府性基金和国有资本经营收入和支出决算表，并且做进一步拓展和细化，而一些省市部分报表和说明缺失。省级政府决算信息公开质量好地区多集中在沿海沿边省市。可以通过完善预决算公开的法律制度和政策指导来打造阳光财政。

Government finance is the basis of governance, the disclosure of governmental fiscal funds including its source and usage is the symbol of good governance. And it is the most effective and efficient way for supervision as well as anti-corruption. According to the file published by the Ministry of Finance in 2014, we did a survey and through the evaluation on 31 China provincial fiscal final accounts statements in 2015, we found that there are some laws in the disclosed fiscal information of all the 31 provinces. Most of those provinces with good transparency quality located in the costal areas and border areas. Besides, the majority of them are along with the “One Belt and One Road”. Therefore, we concluded that the way to improve the fiscal transparency should be resort to institutions, which is to formulate a good enforcement regulation of the disclosure of the budget and final accounts and provide more policy preferences.