预算民主原则与我国预算法完善

Democratic Principles of Budget and Improvement of China's Budget Law

预算制度与生俱来追求民主、法治之价值。预算民主原则不仅是预算法之重要原则,也是预算法其他原则产生的基础。贯彻预算民主原则,对于实现预算的科学性、合理性,实现预算对政府财政收支行为的有效控制等具有十分重要的意义。我国现行预算法尤其是预算实践还存在诸多问题,使得达到通过预算规范、控制政府财政收支行为之目的存在困难。有必要尽快确立预算民主原则,通过扩大预算公众参与、建立编制与执行相分离的预算管理体制、建立预算实质审查制度等举措,进一步完善我国预算法律制度。

To pursue the value of democracy and the rule of law is inherent in the budget system.The democratic principle of budget is not only the important principles of budget law,but also the foundation of other principles of budget law.To put the democratic principles of budget into effect is of great significance in realization of scientific and rational budget and achieving effective control over the revenue and expenditure of the government with the budget.China＇s current budget law,particularly the budget practice,is still faced with many problems,which makes it difficult to standardize and control government revenue and expenditure behavior by means of budgeting.Therefore,it is necessary to establish the democracy principles of budget and to take such measures as encouraging public participation in budgeting,establishing the budget management system with separation of the preparation and implementation,and establishing a substantive budget examination system,so as to further improve the legal system of China＇s budget.