财政公共化改革的三个基本任务——支出结构调整、公开透明与责任落实

Three Tasks of Financial Reform towards Public——Regulation on Expenditure Structure 、Transparence and Duty Fulfillment

公共财政是公共管理和社会管理的经济基础,同时公共财政的运行制度和游戏规则是作为政治行政体制一部分的上层建筑。建立公共财政框架,需要对经济体制、政治行政体制进行全方位的改革。关键任务有:一是调整财政支出结构,确保社会公共需要的满足;二是提高公开透明程度,使公众确实能够了解、监督财政运行状况;三是落实财政责任,给权力以充分对应的制约。后两个任务的核心是民主和法治,旨在建立财政公共化的制度基础,关键是要重建政府预算制度。从历年的国家审计报告看,解决这个问题非常紧迫、相当艰巨、极端重要。

Public finance is the economic basis of public management and social management,meanwhile the operation system and game regulation of public finance is a part of superstructure as political institution.To establish the frame of public finance,it needs reforms in all its bearings towards economic system and political system.The key task is:the first is to adjust financial expenditure composition to meet the public demands;the second is to increase the transparence of finance to be sure to make the public understand and supervise the operation of finance;the third is to ascertain the financial responsibility and let the rights to be fully restricted.The core of the last two tasks is democracy and rule by law,aiming at setting up a systemic base of public finance,the key is to rebuild governmental budget system.According to the governmental audit report over the years,it is unusual urgent,considerably hard and extremely important to resolve this problem.