论国家预算的国家治理效应

The National Governance Effect of National Budget

国家预算是预算国家发展的必然产物,它与国家治理密不可分,既是国家治理的重要手段之一,又是国家治理的有机组成部分,在国家治理中发挥着极其重要的作用。国家预算能够明确政府公共受托责任、建立责任政府;能够规范政府行为、约束政府权力;能够优化资源配置、提高政府和社会运行效率;能够促进政府分工协作、经济社会协同发展。为了更好地发挥国家预算的国家治理效应,在预算的形成和执行过程中有必要实现预算民主和预算法治。

The national budget is an inevitable product of the development of budget countries.It is inseparable to national budget.As one of the important means of national governance and an organic component of national governance,it plays an important role in national governance.The national budget can clarify the government＇s responsibility and establish a responsible government.It can regulate the government＇s behavior and restrict the government＇s right.It can optimize the resource allocation and improve the efficiency of both government and society.It can promote the labor division and cooperation of government and the coordinated development of economic society.In order to have a better national governance effect of national budget,it is necessary to achieve budget democracy and budget rule of law in the process of budget plan or execution.