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预算管理及其审查监督是中国政治经济建设和社会民主进步中一项重大命题。通过公共财政制度特别是预算制度建设,增进财政预算完整性和透明度,创新公共权力审查监督的方法方式,需要积极大胆的探索和实践。本文通过对河南省焦作市十多年来公共财政建设典型做法进行案例剖析,近距离观察“四权分离”、复式预算、参与式预算、“财经沙盘”、绩效管理等创新举措,展示政策目标与预算过程、预算管理与社会民主、预算管理与审查监督、审查监督与为民理财有机互动结果,反映地方公共财政制度建设、内外制衡联动机制建设实践效果。在此基础之上,提出财政预算管理要重视法制建设,推进社会民主进步,为政治清明提供制度保障。
Budget management and its review and supervision are a major proposition in China’s political and economic construction and social democratic progress. Through the construction of the public finance system, especially the budget system, the integrity and transparency of the fiscal budget and the ways and means of innovating the examination and supervision of public power need to be actively explored and practiced. This paper analyzes the typical practices of public finance construction in Jiaozuo City of Henan Province for more than ten years and analyzes the innovative measures of “separation of four powers”, double budget, participatory budgeting, “financial sand table” and performance management , Demonstrating the policy objectives and the budget process, budget management and social democracy, budget management and review and supervision, examining and supervising the results of the organic interaction with the public finance, and reflecting the practical construction of the local public finance system and the internal and external system of checks and balances. On this basis, it is proposed that the budget management should attach importance to the construction of the legal system, promote the progress of social democracy and provide the system guarantee for the clear-cut politics.