地方财政预算制度的协商治理模式创新探索——对广东南海预算协商听证的研究

发布时间：2018-01-19 10:27

本文关键词： 预算听证协商治理国家治理　出处：《财政研究》2015年04期 　论文类型：期刊论文

【摘要】：广东南海预算协商听证的实践,是以办好事、办民众满意的事而花好钱为核心理念,通过协商共治的方式听取民众的意愿和建议,以帮助预算单位用好钱、办好事,保障预算编制的充分和有效可行;预算协商听证落实了创新、改革的要求,不仅是中国制度环境下协商治理方式的有益尝试,同时也使得预算的能动性得到了有效发挥,财政制度的国家治理的基础作用得到了有效发挥,走出了一条具有中国特色的民主科学理财发展道路。这种模式的财政预算由于契合中国国情,将对推动财政制度改革、提升财政预算分配的科学性以实现社会公平正义的价值目标具有重大而深远的意义。
[Abstract]:The practice of budget consultation hearing in the South China Sea of Guangdong Province is to take doing good things and doing things satisfactory to the public as the core idea, and to listen to the wishes and suggestions of the people through consultation and co-administration, in order to help the budget units to use the money well. To do good things to ensure the full and effective preparation of the budget; The budget consultation hearing has implemented the innovation, the reform request, not only is the beneficial attempt of the negotiation governance way under the Chinese system environment, also has made the budget active role to obtain the effective display. The basic role of national governance of the financial system has been effectively brought into play, and a democratic and scientific financial management development path with Chinese characteristics has been taken out. The fiscal budget of this model is in line with the national conditions of China. It will be of great and far-reaching significance to promote the reform of the financial system and to enhance the scientific nature of the financial budget allocation in order to realize the value goal of social fairness and justice.
【作者单位】：广东财经大学财政税务学院;财政部财政科学研究所博士后流动站;广东省财政厅财政科学研究所;
【基金】：国家社科基金重大项目(12ZD023)、国家社科基金项目(13CGL152) 广东省哲学社会科学规划项目(GD14XYJ27)的资助
【分类号】：F812.3
【正文快照】： 党的十八届三中全会把“治理”上升为国家治理体会成员参与预算的一种制度创新,它从预算的编制阶段系最本质的方面,“治理”的本质要求政府在现代财政活人手,以程序规范、内容详实、责任分明和效果彰显作为动中不能再充当绝对主导者的角色,而要与各种社会主预算分配的基本

【共引文献】