论预算治理的三重维度

发布时间：2018-05-04 20:26

本文选题：预算治理 + 现代预算　；参考：《东岳论丛》2017年08期

【摘要】：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。
[Abstract]:Modern budget system is the cornerstone of national governance, how to practice the concept of budget governance has become the core proposition of promoting the modernization of national governance. In order to excavate the logical relationship between modern budget and budget governance, the standardization, democracy and performance of modern budget should be regarded as the important guidance to promote the modernization of budget governance. The normative expression of budget governance is the result of dynamic game compromise of various budget right subjects, and the essence is to realize the balance between budget rights. The democratic foundation of budget governance includes the dual degree of representative democracy and consultative democracy. The representative system is the direct guarantee of budget governance, and the consultation is a reasonable correction to the lack of publicity of budget under the representative system. The performance dimension of budget governance is the measurement standard and goal orientation of the modernization of budget governance, which reflects the good budget governance in the sense of budget results and budget objectives. In order to improve our country's budget governance ability, based on the above three dimensions, we should promote the balance of budget power allocation among legislation, administration and society, and consolidate representative democracy and development of consultative democracy. Accelerate the transformation from abstract performance to concrete performance.
【作者单位】：浙江大学光华法学院;江西财经大学法学院;
【基金】：国家社科基金重大项目“国家治理现代化视角下预算法治化研究”(14ZDC015)的阶段性成果
【分类号】：D922.21

【相似文献】