公共财政体系下预算体制改革的民主参与研究
发布时间：2018-10-22 20:38
【摘要】：1998年我国提出建设公共财政的理念,要求国家或政府为市场提供公共服务,建设服务型政府,实现公共服务均等化,党的十七大报告指出:“要完善公共财政体系,深化预算制度改革,强化预算管理,加大公共服务领域的投入。完善省以下财政体制,增强基层政府提供公共服务的能力,实现从行政预算向公共预算的转变,保证预算民主与科学。”在十余年的公共预算建设过程中,国家先后通过零基预算、国库集中收付制改革,“收支两条线”,建设“金财工程”等技术手段保证财政预算的公共性,这些改革措施多是从加强行政控制的角度保证财政预算的公共性与效率,仍然处于行政预算的框架之下,并没有在根本上体现财政预算的公共性,促进预算民主的发展。参与式预算是一种创新的财政政策制定与预算收支编制方式,强调以民主保证预算参与的有效性,指在民主的基础上,公众直接参与意见表达、民主决策,在这一过程中,公众了解并参与预算过程和内容,使其公开化、透明化和民主化。 本文以基层政府参与式预算作为研究对象,通过梳理国内外有关参与式预算的理论与实践经验,总结思考我国在进行参与式预算改革实践中应该注意的问题,进而提出适合我国政治体制与经济现实的民主参与式预算目标模式,并参考有关文献对公共支出管理目标的理解,结合我国财政预算目标的实际需要,从公平与效率的角度构建评价财政预算的指标体系,实现对不同预算模式实施效果的评价比较。 在研究方法上,本文主要采用描述性的论述方法,通过对国内外参与式预算具体模式进行提炼与归纳,总结各种参与式预算模式的经验,构建我国民主参与式预算目标模式。并通过定量与定性的分析方法对民主参与式预算目标模式与国内试点参与式预算模式进行比较分析,定量主要是通过发放调查问卷的方式统计所需要的信息,运用SPSS16.0对问卷统计结果进行信度与效度检验;定性分析法则通过灰色系统评价模型对涉及到预算模式统计结果进行比较分析,得出对预算目标实现的优劣排序。
[Abstract]:In 1998, our country put forward the idea of building public finance, asking the state or government to provide public services for the market, to build service-oriented government and to realize the equalization of public services. The report of the 17th National Congress of the Communist Party of China pointed out: "it is necessary to perfect the public finance system. We will deepen the reform of the budget system, strengthen budget management, and increase investment in the field of public service. Improve the financial system below the provincial level, strengthen the ability of grass-roots governments to provide public services, realize the transition from the administrative budget to the public budget, and ensure budget democracy and science. " In the course of the construction of the public budget for more than 10 years, the state successively adopted the zero-base budget, the centralized collection and payment system reform of the state treasury, the "two lines of revenue and expenditure", and the construction of the "project of gold and money" to ensure the publicity of the financial budget. Most of these reform measures are to ensure the publicity and efficiency of the financial budget from the angle of strengthening administrative control, and are still under the framework of the administrative budget, and do not fundamentally reflect the publicity of the fiscal budget and promote the development of budget democracy. Participatory budgeting is an innovative way to formulate fiscal policies and budget revenues and expenditures. It emphasizes that the effectiveness of budget participation is guaranteed by democracy. It refers to the direct participation of the public in the expression of opinions and democratic decision-making on the basis of democracy, and in this process, The public understands and participates in the budget process and content, making it public, transparent and democratic. This article takes the grass-roots government participatory budget as the research object, through combing the theory and practice experience of the participatory budget at home and abroad, summarizes and ponders the problems that should be paid attention to in the practice of the participatory budget reform in our country. Furthermore, the paper puts forward a model of democratic participatory budget target, which is suitable for the political system and economic reality of our country, and makes reference to the understanding of the public expenditure management goal in the relevant literature, combining with the actual needs of our country's fiscal budget target. From the angle of fairness and efficiency, this paper constructs the index system to evaluate the budget, and realizes the evaluation and comparison of the effect of different budget models. In the research method, this paper mainly adopts the descriptive discussion method, through the domestic and foreign participation budget concrete pattern carries on the refinement and the induction, summarizes each kind of participation budget pattern experience, constructs our country democracy participation budget goal pattern. And through the quantitative and qualitative analysis method to the democratic participatory budget target model and the domestic pilot participatory budget model to carry on the comparative analysis, the quantitative is mainly through the distribution questionnaire way statistics needs the information. SPSS16.0 is used to test the reliability and validity of the statistical results of the questionnaire, and the qualitative analysis rules compare and analyze the statistical results of the related budget models through the grey system evaluation model, and get the order of the realization of the budget objectives.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.3
[Abstract]:In 1998, our country put forward the idea of building public finance, asking the state or government to provide public services for the market, to build service-oriented government and to realize the equalization of public services. The report of the 17th National Congress of the Communist Party of China pointed out: "it is necessary to perfect the public finance system. We will deepen the reform of the budget system, strengthen budget management, and increase investment in the field of public service. Improve the financial system below the provincial level, strengthen the ability of grass-roots governments to provide public services, realize the transition from the administrative budget to the public budget, and ensure budget democracy and science. " In the course of the construction of the public budget for more than 10 years, the state successively adopted the zero-base budget, the centralized collection and payment system reform of the state treasury, the "two lines of revenue and expenditure", and the construction of the "project of gold and money" to ensure the publicity of the financial budget. Most of these reform measures are to ensure the publicity and efficiency of the financial budget from the angle of strengthening administrative control, and are still under the framework of the administrative budget, and do not fundamentally reflect the publicity of the fiscal budget and promote the development of budget democracy. Participatory budgeting is an innovative way to formulate fiscal policies and budget revenues and expenditures. It emphasizes that the effectiveness of budget participation is guaranteed by democracy. It refers to the direct participation of the public in the expression of opinions and democratic decision-making on the basis of democracy, and in this process, The public understands and participates in the budget process and content, making it public, transparent and democratic. This article takes the grass-roots government participatory budget as the research object, through combing the theory and practice experience of the participatory budget at home and abroad, summarizes and ponders the problems that should be paid attention to in the practice of the participatory budget reform in our country. Furthermore, the paper puts forward a model of democratic participatory budget target, which is suitable for the political system and economic reality of our country, and makes reference to the understanding of the public expenditure management goal in the relevant literature, combining with the actual needs of our country's fiscal budget target. From the angle of fairness and efficiency, this paper constructs the index system to evaluate the budget, and realizes the evaluation and comparison of the effect of different budget models. In the research method, this paper mainly adopts the descriptive discussion method, through the domestic and foreign participation budget concrete pattern carries on the refinement and the induction, summarizes each kind of participation budget pattern experience, constructs our country democracy participation budget goal pattern. And through the quantitative and qualitative analysis method to the democratic participatory budget target model and the domestic pilot participatory budget model to carry on the comparative analysis, the quantitative is mainly through the distribution questionnaire way statistics needs the information. SPSS16.0 is used to test the reliability and validity of the statistical results of the questionnaire, and the qualitative analysis rules compare and analyze the statistical results of the related budget models through the grey system evaluation model, and get the order of the realization of the budget objectives.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F812.3
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