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参与式预算是预算民主的一种实现形式,契合了社会发展的价值取向,回应了预算体制改革的目标。参与式预算不仅是通过公众参与实现基层民主的制度创新,还是政府在预算领域进行的制度创新,体现了政府执政理念的转变,为我国中央和地方层面的预算改革提供了有益的思路。对推行参与式预算进行制度评价可以借助比例原则的分析方法,从适当性、必要性、均衡性三个维度进行分析,分别考察推行参与式预算的要素是否具备,如何选择参与式预算的具体模式,以及如何最小化参与式预算的运作成本和最大化参与式预算的制度价值。在综合考量各项因素的基础上,因时制宜和因地制宜地对当地的参与式预算进行制度设计。
Participatory budgeting is a form of realization of budget democracy that meets the value orientation of social development and responds to the goal of budget system reform. Participatory budgeting is not only a system innovation of grassroots democracy through public participation, but also a system innovation made by the government in the field of budget. It reflects the change of governmental governance concept and provides useful ideas for the budget reform at the central and local levels in our country. The system evaluation of the implementation of participatory budgeting can be analyzed from the three dimensions of appropriateness, necessity and balance by means of the analytic method of proportionality principle, separately examining whether the elements of the participatory budgeting are available and how to choose the specific mode of the participatory budgeting , And how to minimize the operational costs of a participatory budget and maximize the institutional value of a participatory budget. Based on a comprehensive consideration of various factors, the local system of participatory budgeting should be designed in accordance with the time frame and according to local conditions.