公共预算体系中财政部门的权力制衡

Power Balance of Financial Departments in Public Budget System

公共预算改革的目的就是通过重构公共预算体系中的权力结构以加大财政部门的资金分配权力(预算权力)。但目前公共预算改革出现了新趋势,即财政部门在资金分配权力加大的同时,由于对自身权力概念认识定位不准、受权力寻租欲望驱使、与其它部门的权力之争等原因,有不当干预其它部门行政事务的行为,出现了权力滥用即权力越位现象。所以,寻求对财政部门权力越位的制衡成为公共预算改革的必然。

The purpose of public budget reform is to enhance capital allocation right of financial departments through reconstructing the right structure in public budget system. At present, new trends appear in the reform of public budget, that is, it improperly intervenes the administrative affairs of other departments, and leads to power abuse. This is because with the enhancement of capital allocation right of the financial departments, they lack proper cognitive location of themselves, the driven of right seeking, and the right competition with other departments. Therefore, it is necessary for public budget reform to seek power balance to control the overuse of power of financial departments.