近代中国预决算理论的现代性意蕴

The Modernity Implication of the Budget and Final Accounts Theory in the Recent China

中国现代意义的预决算制度始于清末,并在近代得以完善。这一时期的财政理论关于预决算的理性认识也日益深化。近代的预决算理论出版物中,对预决算的价值定位有着鲜明的理念区分,不仅着重强调了民主、法制等现代性理念,同时在预决算程序等方面进行积极探索,带有极强的现代性意蕴。近代中国财政理论的现代性意蕴,为当时中国的预决算实践提供了理论引导,也为当前我国的预算制度改革提供了参考与借鉴。

China＇s practice of budget and final accounts began in the late Qing Dynasty and was perfected in the Republic of China; Correspondingly, the theory became increasingly modernized during the latter period. The public finance publications of that time made clear conceptual distinctions between the value positioning of the budget and final accounts. Related theory emphasized the concept of democracy and legality, deepened the prominent role that fiscal supervision played in budget and final accounts management, and possessed a strong implication of modernity. The modernity implication of the budget and final accounts theory in the Republic of China provides a solid theoretical guidance for China＇s budget and final accounts practice at that time, and it also provided rich historical inspiration for today＇s China to reform its budget management system.