中国公共预算的民主治理:公共理性与民主参与

Democratic Governance in China's Public Budget: Public Rationality and Democratic Participation

作为国家治理的重要内容之一,民主治理对于建立与完善现代预算制度具有十分重要的意义。公共预算民主治理的基本要求是保障和行使公民的纳税人权利,确保政府财政活动以满足社会公共需要为根本出发点和归宿点,这离不开公共理性与民主参与的有机结合。公共理性与民主参与共同构成了整个民主治理过程的核心环节,二者相互作用共同推进现代预算制度的民主化进程。

Nowadays, democratic governance plays a crucial role in the construction of modern budget institution as an important part of national governance. The basic requirement of democratic governance in public budget is securing the taxpayer rights of the citizens in order to meet with the social public need. The realization of this basic requirement is greatly due to the dynamic combination of public rationality and democratic participation, which constitute the core of the whole democratic governance course and promote the democratization process of modern budget institution by their interaction.