预算民主的制度完善路径

The Path to Improving the Democratic Principles of Budget

人民代表大会处于预算活动的主体地位,通过审批预算限制政府财政收支,划定权力行使边界。人大会期与预算年度错位导致人大审批预算违背事前审批原则,审批前执行预算削弱了预算民主合法性。预算先执行后审批的实践惯例不符合预算事前审批原则,在尊重宪法对人大预算职权和人大开会周期规定的前提下,可提前全国人大会议召开时间并延长会期,增加地方人大会议召开次数,满足预算事前审批原则的要求。初步审查制度可以弥补人大专业性的不足,建议统一各级各地初步审查主体,增设预算专门委员会负责初步审查,明确初步审查内容和审查效力,并强化公众参与。预算正式审批采用全有或全无的综合审批方式容易导致预算审批的形式主义,应当探索分项审批模式,并赋予人大预算修改权,真正发挥人大审批预算的民主控权作用。

The National People's Congress(NPC)holds a central position in budgetary activities,restricting the government's fiscal revenue and expenditure through the approval of the budget and defining the boundaries of national power.The misalignment of the NPC session with the budget year leads to a violation of the principle of prior approval,as the budget executed before approval lacks democratic legitimacy.The practical norm of executing the budget before approval does not conform to the principle of prior budgetary approval.While respecting the constitutional provisions regarding the NPC's budgetary authority and the cycle of its meetings,it is possible to advance the convening time of the national NPC and extend its session,as well as to increase the frequency of local NPC meetings,to meet the requirements of the principle of prior budgetary approval.The preliminary review system can compensate for the NPC's lack of professionalism and timeliness.It is recommended to unify the subjects of preliminary review at all levels and regions,establish a budget-specific committee responsible for preliminary review,clarify the content and effectiveness of the preliminary review,and strengthen public participation.The comprehensive approval method of all or nothing in the formal budget approval leads to formalism in budgetary approval.It is necessary to explore a segmented approval model and grant the NPC the power to amend the budget,truly exerting the democratic control function of the NPC in budgetary approval.