论财政法的民主原则

On Democratic Rule in Fiscal Law

回顾了财政民主的历史渊源,探讨了确立财政民主原则在我国的现实依据,进而深入探讨了财政民主原则的基本内涵和具体要求,即财政决策的民主性、财政事务的公开性和财政监督的有效性,概述了财政民主原则的意义及其在我国财政法制体系中的重要地位。

Review democratic evolution of the fiscal law in history,explore the applicability of the democratic rule of the fiscal law in present China,and further emphasize the contents and requirements of the rule： democratic decision-making,publicity or transparency,and effective supervision,and finally summarize its significance and important role in fiscal legal system.