论我国预算制度变革之路:高效与公开

On Efficience and Public of Budget System Reform in China

现代预算关乎财政资金的配置与用度,是限制政府权力的重要工具,法治国家无不强调其重要性。旨在政府公共管理与社会民主监督之间寻求平衡的公共预算,应当以国家治理的高效和财政收支的公开为依归。现行《预算法》已完成初步建立预算管理制度的历史使命,急需借助全面深化改革的修法春风,全面构建严格规范、科学合理的现代预算制度。必须坚持高效为民、公开透明的基本原则,加快推动《预算法》修改,加强人大预算决算、审查监督职能,规范政府债务风险管理,制约政府的财政收支,提高公众参与程度,提升人民福祉。

Modern budget is an important tool to ,limiting the government power which related to the con‐figuration of financial capital .Countries under the rule of law emphasize its importance .In order to seek balance between the government and the democratic supervision ,public budget should be based on the effi‐ciency of governance and the public of fiscal revenues .The existing ,Budget Law ,has set up a preliminary budget management system for historical mission ,should be modified in the comprehensive reform and construct a strict ,scientific and rational modern budget system .Legislator must adhere to the basic princi‐ples of efficiency and public ,accelerate modifying ＆quot;budget law＆quot;,strengthen the budget supervision of NPC ,normal the manage ment of the risk of government debt ,regulate fiscal revenue and control the gov‐ernment ,increase the degree of public participation and improve the well‐being of the people .