The transition process from E-government to e-democracy involves a number of complex government changes, among which one of the important reforms for China, lies in the fundamental transform of its public finance regime from a "secret tradition" which has been holding for centuries long, towards a modern democratic open process. From 2003, Chinese government decided to release the Audit Report of its central and local budget to the public; this unprecedented event had stirred a so-called "Audit Storm" in the country. This paper therefore explores the significant meaning of fiscal transparence in China, analyzes the relationship between fiscal transparency and government accountability. Hereby argues that fiscal transparence can service as a catalyst both to e-government and open government process. Finally the paper points out China should follow the Code of Good Practices on Fiscal Transparency edited by IMF, enhancing e-democracy via fiscal transparency.
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