30. 《联合国反腐败公约》第九条强调了公共采购和公共财政管理中透明度和问责制的重要性。人权机制在公共预算方面也强调了这些原则。例如，儿童权利委员会发现，国家征税、分配和支出过程中如出现腐败和公共资源管理不善，便表明该国未遵守最大限度利用现有资源的义务。11 因此，委员会建议缔约国应当制定和保持接受公开监督的公共财政管理制度和做法，并且应及时免费提供公共资源信息。12 委员会注意到，透明度有助于提高效率，打击公共预算的腐败和管理不善，是行政、立法机关和民间社会以及儿童切实参与预算进程的先决条件。13
30. Article 9 of the United Nations Convention against Corruption highlights the importance of transparency and accountability in public procurement and the management of public finances. These principles have also been highlighted by human rights mechanisms in the context of public budgets. The Committee on the Right of the Child, for example, has found that corruption and mismanagement of public resources in State revenue mobilization, allocation and spending represent a failure by the State to comply with its obligation to use the maximum of available resources. 11 The Committee has therefore recommended that States parties should develop and maintain public financial management systems and practices that are open to scrutiny and that information on public resources should be freely available in a timely manner.12 It has observed that transparency contributes to efficiency and combats corruption and mismanagement of public budgets and that it is a prerequisite for enabling meaningful participation of the executive, legislatures and civil society, including children, in the budget process.13