Whether fiscal transparency is effective and how the fiscal transparency can be effective is directly related to the process of budget transparency in China. Fiscal transparency could control and restrain government actions by putting fiscal information in the sun. Based on the angle of the public administrative spending， we find that public administrative spending ratio can be effectively curbed through the budget transparency， but the increasing natural resources dependency could weaken this effect. Fiscal grant usually leads to higher proportion of public administrative spending in fiscal revenue，but budget transparency could weaken this consequence. In order to give full play to the role of fiscal transparency in the government's revenue and expenditure， we should continue to promote the fiscal transparency work of the governments at all levels； different areas should disclose their respective key fiscal information； and a macroeconomic environment that is conducive to the fiscal transparency should be built.