我国公共预算中公众参与程序研究

发布时间：2018-07-10 12:50

本文选题：公共预算 + 公众参与　；参考：《湘潭大学》2014年博士论文

【摘要】：在公共预算中扩大、加强公众参与的力度与效果，强化公众参与程序保障，是社会管理模式的重大创新，是基层民主建设的生动典范，同时也是我党民主执政加强执政能力建设的重大举措，具有较强的现实意义和理论价值。特别是随着党的十八大的胜利召开，创新社会管理、基层民主建设以及党的执政能力建设已经得到了党中央、国务院的高度重视，更重要的是在2014年的“两会”当中中央提出，进行财税体制改革，对预算实行“全口径管理”，要将预、决算的全过程予以公开，更加昭示了在公共预算中实现公众参与的价值所在。参与式预算是一种公众参与公共预算的理论和制度尝试，是公民直接参与预算决策的过程，是决定公共资源配置结果的预算管理模式，在这一制度创新过程中大大提高地方治理能力与绩效。参与民主是一个将直接民主和间接民主的成分结合起来的集体决策过程，它固然解决了实体上的正义问题，但，就像灌溉良田之水，水源已得，该如何引之，就需要在程序上予以解决。这意味着，公共预算中的公众参与必须进行相应的制度构建，形成成体系的程序性规定，否则，在公共预算领域要实现正义，无疑是镜花水月，而且这无渠之水必将贻害万亩良田。首先，本文对公共预算与公众参与的契合基础进行了论述，论证了在公共预算中引入公众参与的正当及必要性。在中国语境中的公共预算的公众参与程序是补充人大代表制度下公共预算的不足。其次，为了确立主题中“程序”的落脚点，本文对程序本身的价值及本文所选取的价值维度和承载方式进行了论述，最终的以程序本位皆工具主义为定位，明晰研究价值所在。即一方面，程序具有工具性的价值可以提升预算决策的质量；另一方面，，程序又具有程序性的价值，可以增强预算的可接受性。同时公众参与程序对于公共预算而言具有更为重要的价值，那就是增强公共预算行为的合法性。再次，为了借鉴已有成果和经验，本文对公共预算中公众参与程序现有的运行机制和模式进行了研究。公众参与作为提高公共预算科学性及可接受性的重要方式，在我国的具体情况却不容乐观。如，温岭模式、焦作模式等。这些参与程序的设计多只适合于镇一级的预算参与；公共预算中的公众参与程序设计形式较为单一，这也是我国现今实践中的真实情况。在浙江温岭模式中，主要是以“民主恳谈会”的形式来呈现这一公共预算的参与程序的，相较于其他国家的预算参与程序，就显得形式略为单一，过程较不灵活，规制层级低，制度不完善等。针对我国现阶段公共预算中的公众参与程序的现状特点和缺陷，最后，我们建立了以理念提升为前提，顶层围绕宪法的具体条款的完善、中层实现预算法中的公众参与程序安排、操作层面保障参与权利的救济的全面完善体系。
[Abstract]:Expanding the public budget, strengthening the intensity and effect of public participation, and strengthening the procedural protection of public participation are major innovations in the social management model and a vivid model for the building of democracy at the grass-roots level. At the same time, it is also an important measure to strengthen the construction of ruling ability in our party's democratic governance, which has strong practical significance and theoretical value. In particular, with the successful convening of the 18th CPC National Congress, innovative social management, grass-roots democratic construction, and the party's ability to govern have been highly valued by the CPC Central Committee, the State Council, and, more importantly, proposed by the Central Committee of the "two sessions" in 2014. To carry out the reform of fiscal and taxation system and to carry out "full calibre management" of budget, the whole process of pre- and final accounts should be made public, which shows the value of realizing public participation in public budget. Participatory budget is a kind of theory and system attempt of public participation in public budget. It is the process of citizen's direct participation in budget decision and the budget management mode that determines the result of public resource allocation. In this system innovation process greatly improves the local governance ability and the performance. Participatory democracy is a collective decision-making process that combines the elements of direct and indirect democracy, which, of course, solves the problem of physical justice, but, like irrigating good farmland water, water is available and how to draw it. It needs to be resolved in procedure. This means that public participation in the public budget must be structured into a system of procedural provisions, otherwise, to achieve justice in the field of public budget is undoubtedly a watery mirror. And this water without a canal will bring harm to thousands of mu of good land. First of all, this paper discusses the basis of public budget and public participation, and demonstrates the legitimacy and necessity of introducing public participation into public budget. The procedure of public participation in public budget in Chinese context complements the deficiency of public budget in the system of deputies to the National people's Congress. Secondly, in order to establish the foothold of "program" in the theme, this paper discusses the value of the program itself and the value dimension and bearing way selected in this paper. On the one hand, the instrumental value of the program can improve the quality of the budget decision; on the other hand, the procedure has the procedural value, which can enhance the acceptability of the budget. At the same time, the procedure of public participation has more important value to the public budget, which is to enhance the legitimacy of the public budget behavior. Thirdly, in order to draw lessons from the existing achievements and experience, this paper studies the existing mechanism and mode of public participation program in public budget. As an important way to improve the scientific and acceptable public budget, public participation is not optimistic in our country. For example, Wenling model, Jiaozuo model and so on. The design of these participation procedures is only suitable for the budget participation at the town level, and the public participation program design form in the public budget is relatively single, which is also the real situation in the practice of our country today. In the Wenling model of Zhejiang Province, the participation procedure of public budget is mainly presented in the form of "democratic sincere meeting". Compared with the budget participation procedure of other countries, it appears that the form is a little single, the process is relatively inflexible, and the level of regulation is low. Imperfect system, etc. In view of the characteristics and defects of the public participation procedure in the public budget at the present stage in our country, finally, we have established the concept promotion as the premise, and the top level revolves around the perfection of the specific provisions of the Constitution. The middle level realizes the public participation procedure arrangement in the budget law, the operation level guarantees the participation right relief comprehensive perfect system.
【学位授予单位】：湘潭大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：D922.21;D922.11

【参考文献】