摘要
公共预算的本质属性是政治性,它体现了利益权威分配的政治过程。作为反映预算改革进程的一面镜子,《预算法》修订浸透着错综复杂的权力博弈和决策选择。从预算改革的政治学角度看,《预算法》修订不仅是技术问题,更是一个政治问题。因为预算是"国家的钱袋子",而掌控这个钱袋子的权力,是政治权力的核心,因此《预算法》修订与政治过程紧密相连。作为分配利益的工具,预算在国家治理中发挥着重要作用,全面深化改革推进国家治理体系和治理能力现代化必须修改和完善《预算法》,但是政治改革是一个渐进调整的过程,在注重政治过程预算权力配置改革的同时,推进技术性项目改革是《预算法》完善的必由之路。
The essential attribute of public budget is political; It embodies the interest distribution of authority of the political process. As a mirror the budget reform process, the budget law revision reflects the power of intricate game and selection decisions. From the perspective of the budget reform politics, the budget law revision is not only a technical problem, but also a political issue. Because the budget is the national purse strings, control the purse strings of power, is the core of political power, so the budget law revision is closely combined with the reform of the political process. As the tool of distribution of benefits, budget plays an important role in the national governance, promote the national management system and management ability in the process of the modernization, comprehensively deepen reform will promote the budget law revision, but when we pay attention to the political process reform, meanwhile, we should promote the technical project re- form.
出处
《财经问题研究》
CSSCI
北大核心
2014年第12期72-78,共7页
Research On Financial and Economic Issues
基金
厦门大学哲学社会科学繁荣计划资助项目"公共服务质量研究"
福建省社会科学规划重点项目"国家治理体系和治理能力现代化研究"(2014A004)
教育部人文社会科学研究一般项目"经济发展方式转变进程中的收入分配差距与改革研究"(10YJA790078)
关键词
政治过程
预算改革
《预算法》修订
political process
budget reform
' budget law' revision