马克思主义预算思想与西方公共预算观的比较——兼论新时代人民预算与公共预算

A Comparative Analysis of Marxist Budget Thought and Western Public Budget View——A Concurrent Discussion on People’s Budget and Public Budget in the New Era

在社会主义市场经济体制之下,人民预算与公共预算既是共存的,也是互补的。本文聚焦政府公共预算,从逻辑起点、管理理念、预算绩效三方面对比和审视马克思主义预算思想与西方公共预算观的异同,并观照我国现代预算制度建设的理论发展与改革实践,剖析人民预算与公共预算在社会主义市场经济下的结合点。新时代我国公共预算改革应坚持马克思主义预算思想蕴含的人民性,统筹推进人民预算建设与公共预算改革。

Under the socialist market economy system,people’s budget and public budget coexist and complement each other.This paper focuses on government public budget,comparing and examining the similarities and differences between Marxist budget Thought and western public budget view from the logical starting point,management idea and budget performance,and observing the theoretical development and reform practice of modern budget system construction in China,to analyze the combination of people’s budget and public budget under the socialist market economy.The public budget reform in the new era should insist on the people’s character in the Marxist budget thought and promote the people’s budget construction.