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财政民主是实现政治民主与社会和谐的基础和先决条件,财政民主是防止腐败和提高党的执政能力的根本保证。但现行的财政权限是行政主导模式,财权过于集中于政府;预算缺乏相应的民主博弈机制;中央与地方财政权力配置问题尚未纳入宪法范围;国有资本经营预算制度尚未建立。实现财政民主应改革和完善人民代表大会制;实现预算法治化,完善人大对预算审批和监督制度;增强国家预算的公开性和透明度;实现中央和地方财政民主分权;强化社会监督。
Financial democracy is the foundation and the prerequisite for the realization of political democracy and social harmony. Financial democracy is the fundamental guarantee for preventing corruption and improving the party’s ability to govern. However, the current financial authority is the dominant mode of administration, the financial power is too concentrated in the government; the budget lacks the corresponding democratic game mechanism; the allocation of power between the central and local governments has not yet been included in the constitution; the budget system of state-owned capital operation has not been set up yet. Realizing financial democratization should reform and perfect the people’s congress system; realize the rule of law in the budget, improve the system of people’s congresses’ approval and supervision over the budget; enhance the openness and transparency of the state budget; realize the decentralization of power by the central and local governments; and strengthen social supervision.