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现代预算制度是国家治理的制度基石,如何践行预算治理理念成为推进国家治理现代化的核心命题。挖掘现代预算与预算治理之间的逻辑关系,应把现代预算的规范性、民主性与绩效性作为推进预算治理现代化建设的重要引领。预算治理的规范表达是各种预算权主体动态博弈妥协的产物,实质在于实现预算权之间制约的平衡。预算治理的民主基础包含代议制民主与协商式民主的双重向度,代议制是预算治理的直接保障,协商式是对代议制下预算公共性不足的合理补正。预算治理的绩效维度是预算治理现代化的衡量标准和目标取向,体现出预算结果和预算目标意义上的良好预算治理。为提升我国预算治理能力,立足上述三重维度,应促进立法、行政、社会之间预算权配置的平衡,夯实代议制民主与发展协商式民主,加快“抽象的绩效”向“具体的绩效”的转化。
The modern budget system is the cornerstone of the system of state governance. How to practice the concept of budget governance has become the core proposition of promoting the modernization of state governance. To tap the logical relationship between modern budget and budget governance, the normative, democratic and performance of modern budget should be taken as an important guide to promote the modernization of budgetary administration. The standard expression of budgetary governance is the product of the compromise of the dynamic game of various budgetary rights, the essence lies in the balance between the budgetary constraints. The democratic foundation of budget governance includes the dual dimensions of representative democracy and consultative democracy. Pro-representative system is the direct guarantee of budget governance. Consultative style is a reasonable supplement to the inadequate publicity of budget under the representative government system. The performance dimension of budget governance is the measure and target of the modernization of budget governance, which reflects the budgetary results and good budget governance in the sense of budgetary objectives. In order to enhance our ability to govern the budget, based on the above three dimensions, we should promote the balance of the budget allocation among legislative, administrative and social sectors, consolidate representative democracy and develop consultative democracy, and speed up the performance of “abstract performance” to “specific performance ”Conversion.