地方预算参与的法治进路

Rule-of-law Approaches to Local-Level Budgetary Participation

相对于预算法层面的制度缺失,预算参与在地方的法治化探索中呈现出丰富多元的发展格局,形成了预算决策参与、预算执行参与和预算问责参与三种法治进路。地方在自发进行制度创新方面显示出能动姿态,提供了完善预算参与法治建构、实现预算治理与预算民主理念的经验范本及具体途径。但是,地方预算参与法治进路也面临因外部制度障碍与自身局限带来的运行限度。要克服法治改革固有的路径依赖,扩展地方预算参与的制度经验,还面临诸多困境。在发挥地方驱动制度变迁的优势基础上,预算法应有针对性地进行自上而下的调整,克服预算参与的制度创新障碍、确立统一的预算参与权利依据并推广预算问责参与法治化。

In the process of exploring the construction of the rule of law at the local level, China has developed three approaches to budgetary participation： participation in budgetary decision-making participation in the execution of budget and participation in the accountability process. Spontaneous institutional innovations at the local level provide helpful experiences and concrete ways of construc- ting the legal system of budgetary participation and realizing the ideas of budgetary governance and budgetary democracy. However, local-level budgetary participation is faced with external institutional obstacles and internal limitations as well as difficulties in overcoming the inherent path dependence of legal reform and expanding the institutional experience of local-level budgetary participation. The budget law should make targeted top-down adjustments to overcome obstacles to institutional innova- tion in budgetary participation, establish a unified basis of the right to budgetary participation, and bring the participation in budgetary accountability process onto the track of the rule of law. China should explore in a deep-going way the institutional resources of local-level budgetary participation and comprehensively examine their values and limitations, so as to rediscover the driving forces be- hind and explore the possible approaches to the reform of system of budgetary participation.