摘要
上世纪90年代末启动的中国公共预算改革主要集中在了技术和制度层面上的创新,但是公共预算从更深层次来说应当是怎样来处理预算和政府民主治理之间的关系,调和预算民主性与预算科学性之间的矛盾。而过去多年来的改革对于这两者之间的关系未有更多的考量。而兴起于国外的参与式预算近年来则成为了国内公共预算改革的一个新亮点。参与式预算的推广将有助于我国以预算公共化为取向的路径演化过程,推动和完善现代公共财政体制的建立。
China started the public budgeting reform in the 90s of last century,which mainly focused on the innovation in the technology and system.But the real problem is how to deal with the relationship between the budgeting and governmental democratic governance to balance the democratic budgeting and technological budgeting.However,the reform in the past few years didn't pay more attention to the former relationship.The participatory budgeting risen in the abroad is becoming a new highlight in China's public budgeting reform.The participatory budgeting contributes the budgeting to the public oriented route and promotes and perfects the modern public fiscal system.
出处
《宜春学院学报》
2010年第10期33-36,共4页
Journal of Yichun University
关键词
参与式预算
公共预算
公众参与
participatory budgeting
public budgeting
public participation