论公共预算治权的统筹治理——基于H省的调研分析

On Integrative Administration of Public Finance——Based on the survey and analysis of H province

在公共预算过程中,计划、税务、支出、监督审计等部门在各自领域上具有独立治权与话语权,使财政部门难以发挥出对公共预算过程的行政控制作用,也成为制约公共预算过程效率与理性化的最大瓶颈。要突破这一瓶颈,首先要在行政系统内部突破,通过领导职务的交叉进行、组织统筹确保部门间沟通;同时,要确保地方发展计划的统筹效度。在行政系统外部,要强化人大制定地方总体规划、公共预算资金匹配的权力,强化部门发展计划与支出计划上审核、监督、修订的权力,建立和完善提供公众参与公共预算监督与管理的平台与制度。

In the process of public finance, departments such as taxation, planning, expenditure and auditing have their own independent administration power, making it hard for financial departments to control public budgeting. Furthermore, this greatly bottlenecks the efficiency and rationality of public financing. The way-out is to reform administrative system by appointing leaders to different positions for integrative communication. Meanwhile, it is necessary to ensure the effectiveness of local development. Out of the administration system, the power of the people＇s congresses at various levels needs to be strengthened in evaluating, supervising and revising local general plans, public finance appreciations, and development/expenditure plans of departments, which will provide the platform and system of supervision and management of public finance with public participation.