构建财政民主有效治理机制探析——基于佛山地方实践研究

Thoughts of Constructing mechanism for effective Governance of the China's Public Finance Democracy——Research on the local practice in Foshan City

财政民主化是中国未来财政制度改革乃至社会经济与政治发展无法回避的重要主题,但在实践中正面临着治理有效性的挑战。广东省佛山市近年来在财政民主化方面进行了创新性的探索,取得了较好的治理绩效。其原因在于建立了绩效管理与协商治理相结合的机制体系,使得财政民主的价值合法性和治理有效性得到了有机统一。在实践基础上,进一步理解财政民主与治理绩效关系的内在机理及创新之处,将有助于从理论和实践两个层面推动财政民主向更广更深层次发展。

As an important and unavoidable issue in fiscal system reform and social,economic and political development in future China,public finance democratization is being faced with the challenge of effective governance in practice.Foshan government has recently achieved good governance performance in public finance democratization through innovative exploration,in which a mechanism combining performance management and consultative governance has been set up,therefore unifying the value legitimacy and governance effectiveness of fiscal democracy.A further understanding of the inherent mechanism and innovation concerning the relationship between public finance democracy and governance performance on the basis of practice will help to promote a wider and deeper development of public finance democracy in terms of both theory and practice.