预决算民主的法治障碍及其克服

On the Obstacles to Rule of Law in Budget and Final Accounts' Democracy and Its Solution

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.