基于民主监督视角的我国政府预算透明度问题研究

发布时间：2018-12-14 07:58

【摘要】：政府预算透明度是在公共责任层面上提出来的,良好的预算透明度有助于分析和评价政府的受托业绩。预算透明是现代民主政治的一种基本理念,又是一个对公共预算进行民主控制的制度安排。作为一种民主形式的透明度,它要求及时回应社会和民众的要求并采取行动加以满足；作为一种制度安排,它既是预算程序设计的指导原则又是其结果,它要求政府掌握的政府收支信息向社会公开,公民有权接触并使用这些信息,否则政府必须承担相应的法律责任。政府预算透明度无论是作为一种基本理念还是作为一种制度安排,对于建立预算国家,实现国家治理转型都是非常重要的。包括引言部分本文分六个部分对政府预算透明度加以探讨。在引言部分笔者主要阐述了研究的背景、研究的意义和国内外研究状况、研究的思路、内容与方法、可能创新之处与不足。第二部分阐述政府预算透明度的理论分析及简要评述。从政治学、财政学、管理学、法学的角度分析指出政府预算透明度理论依据,即人民主权理论、知情权理论和民主参与理论、公共财政理论、委托—代理理论、新公共管理理论。第三部分主要是我国预算透明度历史演进、存在的问题及现状分析。在上述理论分析的基础上,深入分析当前我国预算透明度推进过程中存在的问题及原因,这也是本文对策建议部分所要解决的问题。第四部分介绍了预算透明度建设的国外经验及其借鉴。阐述国外加强预算透明度建设的主要特点及国外经验对我国的借鉴与启示。第五部分提出我国预算透明度提高的路径选择。在前几部分论述的基础上,提出增强预算透明度的措施着重从以下几个方面入手：强化“以人为本”理念、深化政府预算改革、增强政府信息透明度、建立健全相关的法律法规、推进信息技术建设、构建多维化的预算监督体系等方面。第六部分结论与展望。在对本文基本结论进行简要总结的基础上,从我国预算透明度建设发展进行了展望。
[Abstract]:The transparency of government budget is put forward on the level of public responsibility. Good budget transparency is helpful to analyze and evaluate the performance of government. Budget transparency is a basic concept of modern democratic politics and a system of democratic control of public budget. As a democratic form of transparency, it calls for timely responses and actions to meet the demands of society and the population; As an institutional arrangement, it is both a guiding principle and a result of the design of the budget process, which requires that information on government revenues and expenditures held by governments be made publicly available and that citizens have the right to have access to and use such information, Otherwise, the government must bear the corresponding legal responsibility. Whether as a basic idea or as a kind of institutional arrangement, the transparency of government budget is very important for the establishment of budget country and the realization of national governance transition. This paper discusses the transparency of government budget in six parts. In the introduction part, the author mainly expounds the background, significance, research status, ideas, contents and methods of the research, and the possible innovations and shortcomings. The second part expounds the theoretical analysis and brief comments on the transparency of government budget. From the angle of politics, finance, management and law, the paper points out the theoretical basis of government budget transparency, that is, the theory of people's sovereignty, the theory of the right to know and the theory of democratic participation, the theory of public finance, the theory of principal-agent. New Public Management Theory. The third part is the historical evolution of China's budget transparency, existing problems and current situation analysis. On the basis of the above theoretical analysis, this paper deeply analyzes the problems and causes in the process of promoting the transparency of the budget in our country, which is also the problem to be solved in the part of the countermeasures and suggestions of this paper. The fourth part introduces the foreign experience of budget transparency construction and its reference. This paper expounds the main characteristics of strengthening the construction of budget transparency in foreign countries and the reference and inspiration of foreign experience to our country. The fifth part puts forward the path choice of improving the transparency of our country's budget. On the basis of the previous parts, the paper puts forward some measures to enhance the transparency of the budget: strengthening the idea of "people-oriented", deepening the reform of government budget, and enhancing the transparency of government information. Establish and improve relevant laws and regulations, promote the construction of information technology, and build a multi-dimensional budget supervision system. The sixth part is conclusion and prospect. On the basis of a brief summary of the basic conclusions of this paper, the development of China's budget transparency construction is prospected.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：D630

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