论习近平法治思想指导下的预算治理现代化——基于国家治理现代化维度展开的逻辑审思

Budget Governance Modernization under the Guidance of Xi Jinping’s Ruling-by-Law Thoughts-A Logic Contemplation to National Governance Modernization

近年来,我国预算治理现代化正在加速推进。作为国家治理转型的重点突破口,预算治理现代化的推进无疑具有显著意义。预算能力的高低不仅决定着国家治理能力的优劣,在国家治理现代化视角下,预算法也显然具备宪法与经济法即经济宪法的属性。所以,公共性、民主性与规范性共同构成了现代预算的应有品性,必须将预算绩效管理当作未来预算治理的关键抓手。基于此,为了能够系统深入推进预算治理现代化,有必要在习近平法治思想指引下,从预算治理体系健全与预算治理能力提升角度出发,一方面从预算法内、外部协同打造新型的预算治理体系,一方面在建构动态性预算问责机制的同时为预算权利人提供更广泛参与平台,从而加快我国国家治理现代化实现进程。

In recent years,there is an accelerated progress in China’s budget governance modernization.As a key breakthrough in the national governance transformation,it is overwhelming significant to promote budget governance modernization.The budgetary ability determines the quality of national governance ability.From the perspective of national governance modernization,the budget law apparently also possesses the attributes of constitutions and economic laws as economic constitutions.Therefore,publicity,democracy and standardization combined constitute appropriate modern budget features,and the budget performance management must be regarded as the focus of future budget governance.To systematically and deeply promote the budget governance modernization,it is therefore necessary to take XI Jinping’s ruling-by-lay thoughts as the guiding principles and to start from budget governance system perfection and budget governance ability improvement.It is necessary to create a coordinated budget governance system from inside and outside the budget law,and to construct a dynamic budget accountability mechanism.It also demands a broader participation platform for budget owners,so as to speed up China’s governance modernization process.