人民与预算：增强公众对公共财政的理解

Empowering Public Understanding ofPublic Finances The People and the Budget EMPOWERING PUBLIC UNDERSTANDINGOF PUBLIC FINANCES This work was approved and declassified by the Committee of Senior Budget Officials on 18 May 2026. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. OECD (2026),The People and the Budget: Empowering Public Understanding of Public Finances, OECD Publishing, Paris,https://doi.org/10.1787/81674d37-en. Photo credits:Cover © maxbelchenko/Shutterstock.com. Chapter 2 © Greg Epperson/Shutterstock.com. Chapter 3 © Realstock/Shutterstock.com.Chapter 4 © Rawpixel.com/Shutterstock.com. Chapter 5 © Big Shot Theory/Shutterstock.com. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2026 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/). Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Preface Public finances in OECD countries are underpressure.Successive shocks, including the global financial crisis,the pandemic and the recent energy shock, have leftmany countries with historically high debt, averagingclose to 110% of GDP across the OECD. Long-termspendingpressures are also intensifying.Populationageing,rising defence needs,the need for growth-enhancinginvestmentininfrastructureanddigitalisation, risks related to extreme weather eventsandhigher interest payments are reshaping fiscaloutlooks. Drawingon new OECD evidence and comparativeanalysis, the report shows how clearer communication ofpublic finances, stronger engagement with citizens, andmore accessible budget information for key decisionmakers and the public can strengthen trust in budgetdecisions.It also underlines the important role ofindependent fiscal institutions in explaining long-termrisks and the costs of inaction in ways that resonatebeyondexpert audiences,particularly in a rapidlychanging communications environment. This report is intended to support governments as theyconfront complex fiscal choices. By bringing insightsfrom across the OECD on budgeting, communication,engagementand independent oversight,it offerspractical guidance for strengthening decision making inan evolving policy environment. The OECD will continueto support countries in adapting these approaches totheir own institutional and political contexts, so thatfiscal policy can remain both sustainable over the longterm and responsive to citizens’ concerns today. Whilefiscal rules,medium-term frameworks,andspending reviews remain essential to keeping publicspendingin check,their effectiveness increasinglydepends on securing support from citizens and civilsociety. This report highlights a key part of modernbudgeting: enhancing public understanding on fiscalrealities, long-term pressures and the trade-offs inherentin budget choices. Foreword Public finances across the OECD are under strain, and theroom for delaying actionis narrowing. High public debt,ageingpopulations,rising defence needs and thegrowing cost ofextreme weather eventsare no longerdistant pressures. They are shaping fiscal choices today.Recent shocks, particularly the energy crisis and thesurge in living costs, have further stretched budgetswhile he