摘要
预决算制度是财政制度的基础,也是现代民主政治发展的产物。由于现代经济民主思潮的出现,预决算民主非常必要。我国现实中存在预决算不民主的现象,我们有必要分析其出现的根由,进而相应提出实现预决算民主的措施。
Budget and final accounts system is the basis of a country's financial system and the product of the development of modern democratic politics as well.Since the emergence of the democratic ethos of modern economy,budget and final accounts demonstrates the necessity of democracy.It is necessary for us to analyze the root causes of their emergence,and propose the appropriate countermeasures to achieve budget and final accounts' democracy.
出处
《湖南科技大学学报(社会科学版)》
CSSCI
北大核心
2011年第4期53-57,共5页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
2008~2010年度国家法治与法学理论研究项目与南京大学博士后基金项目(20100471283)
关键词
预决算
经济民主
法治保障
budget and final accounts
economic democracy
legal guarantee