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国家治理与预算制度优化:基于规范透明视角的分析 被引量:3

National Governance and Budget System Optimization: Analysis Based on the Perspective of Normative and Transparent
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摘要 建立规范透明的预算制度是实现国家治理现代化的必然要求。通过对预算制度与国家治理的关系分析,明晰国家治理对规范透明预算制度的内在诉求,基于规范透明视角分析国家治理进程中我国预算制度优化的制度约束、实现路径与政策选择。并给出进一步优化预算制度的建议,为提升我国预算能力和国家治理能力提供政策参考。 Establishing a standardized and transparent budget system is an inevitable requirement for realizing the modernization of state governance. Through the analysis of the relationship between budget system and state governance, it clarifies the inherent demands of national governance for regulating the transparent budget system, and analyzes the institutional constraints, realization paths and policy choices of China's budget system optimization in the process of national governance based on the normative and transparent perspective. It also gives suggestions for further optimizing the budget system and provides policy references for improving China's budgetary capacity and national governance capacity.
作者 张婷 余红艳 Zhang Ting;Yu Hong-yan(School of Finance and Public Administration,Anhui University of Finance and Economics,Benbu 233000,China)
出处 《赤峰学院学报(哲学社会科学版)》 2019年第5期50-53,共4页 Journal of Chifeng University:Philosophy and Social Science Chinese Edition
基金 安徽省哲学社会科学规划一般项目:安徽省税收收入规模变动的政策规则及其经济效率研究(AHSKY2017D02)
关键词 预算制度优化 国家治理 规范 透明 Budget System Optimization National Governance Norms Transparency
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