摘要
修订预算法,首先要修订预算法的宗旨,明确"预算是民众对政府的特别信托",民众"是预算结果的知情人、预算过程的当然参与者、预算决策——即国民财富分配的最高话语者"。另一个方向上,基层"自下而上"的实践也已经渐次铺开。星星之火。
Revisions are expected this year for Chinas Budget Law, 16 years after its enactment as part of a continuing process of tax and fiscal reform. Over the years, the process has contributed to tensions between central and local governments as local revenues fell and responsibilities expanded. Moreover, experts told China Reform, public exclusion from the budget-writing and auditing processes has had a negative impact on social services. These limitations stand in contrast to the government's constantly increasing capacity to collect revenues. But public interest in a more open budget process has been rising, and now transparency and inclusiveness has become imperative. As a result, while the existing law gives government agencies the power to conduct internal audits, the proposed revisions are expected to put greater emphasis on public participation.
出处
《中国改革》
CSSCI
2010年第4期10-12,共3页
CHINA REFORM