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当下公共预算治理变革要求建立回应型的预算法律体系,由预算权力主体主动回应民众诉求与社会关切。回应型预算法具有公益导向性、“刺激-反应”性和适度回应性的特点,它建构应以预算内容的公开释明、预算利益的协商调整、预算偏差的及时矫正、预算结果的合理评价为轴心。目前我国预算法律制度仍然存在回应事项狭窄、回应程序随意以及回应效果乏力等问题,应从提升预算内容的可理解性、预算过程的可问答性以及预算行为的可问责性着手,促进我国回应型预算法的良序构建,实现预算民主法治和公平正义。
The current public budget governance changes require the establishment of a responsive legal system of the budget, the main body of the budget authority to respond to public appeals and social concerns. Response-based budgeting has the characteristics of public-oriented, “stimulus-response” and moderate responsiveness. It should be construed in a public way according to the contents of the budget, through negotiation and adjustment of budgetary benefits, timely correction of budgetary deviations, Reasonable assessment of the axis. At present, China’s budget legal system still has such problems as narrow response, random response and weak response, and so on. It should promote the comprehensibility of budgetary content, the questionableness of budgetary process and the accountability of budgetary behaviors, The good order construction of the budget law realizes the democratic, rule of law and fairness and justice in the budget.