良好的预算治理离不开公民参与

发布时间：2018-04-01 09:14

本文选题：公共预算　切入点：公民参与权　出处：《人民论坛》2017年29期

【摘要】：新修订的《预算法》凸显了从"管理型预算"向"治理型预算"的转变,在一定程度上体现了公民参与的要素。对公民预算参与权的界定以及我国在立法和实践层面公民参与预算的剖析,对参与式预算在公共预算领域的实际运用模式进行考量,有利于我们在预算治理背景下更好地促进公民参与权的实现,从而保障公民用税利益,实现财税法治。
[Abstract]:The newly revised Budget Law highlights the shift from a "management-based budget" to a "governance-based budget". To a certain extent, it reflects the elements of citizen participation. The definition of citizen's right to participate in budget and the analysis of our country's civil participation budget on the legislative and practical level, consider the practical application mode of participatory budget in the field of public budget. It is beneficial for us to promote the realization of citizen's right of participation in the background of budget governance, thus to protect the interests of citizen's tax and to realize the rule of law of finance and taxation.
【作者单位】：深圳市社会科学院;西南政法大学;
【分类号】：D922.1;D922.21

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