摘要
全过程人民民主是全链条、全方位、全覆盖的民主,人大预算联网监督作为全过程人民民主在财政治理领域的实践,很好地将全过程人民民主的制度优势转化为治理效能。数字化技术授权与赋能,弥补了人大代表预算监督的不足,智能化辅助决策技术提升了人大代表科学决策评估能力、落地了实际监督权。实证研究显示率先采用人大预算联网监督改革的地方政府财政支出绩效更高。进一步研究发现,人大代表借助预算联网监督平台提前介入预算编制以及全程参与绩效管理能够更好地发挥预算联网监督效能。未来应进一步丰富预算联网监督系统的基础数据,提升智能化决策水平,并借助网络化平台,结合人大代表工作站制度,让人大代表广泛地收集公共预算项目的公众意见,进一步提升地方财政支出效率。
The whole-process people's democracy represents a comprehensive and ubiquitous democratic system,with NPC's Budget Online Supervision serving as a practice of this democratic system in the field of fiscal governance.It effectively translates the institutional advantages of whole-process people's democracy into governance effciency.The empowerment of digital technologies addresses the shortcomings in budget oversight by NPC deputies,while intelligent decision-support technologies enhance the scientific decision-making and supervisory capabilities of these representatives.Empirical research demonstrates that local governments initiating reforms with NPC's Budget Online Supervision exhibit higher fiscal expenditure performance.Further research has revealed that NPC deputies can enhance the effectiveness of budgetary online supervision by proactively engaging in budget formulation and actively participating in performance management through the budgetary online supervision platform.In the future,the basic data of the budget network supervision system should be further enriched,and the level of intelligent decision-making should be improved.At the same time,the network platform should be integrated into the workstation system of deputies to NPC deputies,so that NPC deputies can widely collect public opinions on public budget items,and further improve the efficiency of local financial expenditure.
作者
解洪涛
王嘉庆
Xie Hongtao;Wang Jiaqing
出处
《财政研究》
CSSCI
北大核心
2024年第1期45-60,共16页
Public Finance Research
基金
国家社会科学基金项目“中小企业减税效果评估与政策优化—基于全国税源调查数据的研究”(19BJY232)。
关键词
数字化赋能
全过程人民民主
人大预算联网监督
财政支出效率
Digitizing Empowerment
Whole-Process People's Democracy
NPC's Budget Online Supervision
Fiscal ExpenditureEfficiency