论我国预算公开法律制度的完善

On the Improvement of Legal System of the Budget Disclosure

2015年颁布实施的新《预算法》首次明确将预算公开写入法律条文,揭开了预算公开法律制度建设新篇章。在取得这项突破性进展的同时,我国相关制度建设还存在一定提升空间。文章从预算公开制度建设的发展历程及预算公开实践评价入手,分析现有法律制度中存在的种种局限,从充实制度体系内容、完善监督措施、疏通救济路径以及营造公开氛围等方面提出建议,以促进我国预算公开不断深化,推进民主法治建设进一步发展。

In 2015, the ＂Budget disclosure＂ was for the first time written into the new Budget Law, which opened a new chapter in the legal system of budget disclosure. However, there are still some problems in the legal system in China. Starting from the development of Legal System and the evaluation of our Budget Disclosure, this paper analyzes the limitations of the existing legal system and puts forward some suggestions from the aspects of enriching the content of the system, improving the supervision system and making smooth the way for relief, and creating the public atmosphere, so as to promote the level of our budget disclosure and the further development of the democracy and the rule of law.