预算公开法治化:实质、困境及其出路

Legalizing Open Budget:The Essence,Dilemma and Way Out

中国预算公开实践显示,法治化是预算公开的必然选择。预算公开法治化的实质在于实现预算权的规范化。现代法治国家预算权规范化的发展先后诞生公法进路和私法进路,但当前中国预算权的配置与监督在两条进路上都面临着一些困难。中国预算公开法治化的发展理路需结合财政分权体制,地方与中央政府预算权的规范化设计应分别通过社会参与预算主体的构建及其程序保障机制的完善与预算公开监督权力的规范及其救济机制进行修缮,从而最大程度地保障预算公开目标之实现。

The practices of open budget in China demonstrate that legalizing open budget is an inevitable choice. The essence of legalizing open budget is to institutionalize the budget power. The development of mod- em countries under the rule of law normally experienced two approaches, which are public law approach and private law approach, but the current allocation of budget power in China has met difficulties in all these two approaches. The development of legalizing open budget in China should combine with the fiscal decentraliza- tion system, the design for institutionalizing the budget power of both central and local governments should be repaired by establishing the budget bodies through social participation, perfecting its procedure safeguard mechanism, and regulating the supervisory authority of open budget, so that the purpose of open budget will be maximally achieved.