民主行政视野下地方政府预算程序研究

发布时间：2018-05-07 00:38

本文选题：地方政府 + 预算程序　；参考：《湖南大学》2010年硕士论文

【摘要】： 政府预算是公共财政的运行机制,体现着政府宏观调控政策的方向,同时也保证着财政沿着公共利益的方向发展。政府预算程序实际上就是公共政策的制定过程,民主而规范的预算程序,才能更好地获取公众偏好,保证社会公平。而民主行政是一种有效抑制行政权力滥用和民主缺失的制度理想,对于现代大多数国家而言,民主行政的关键是使民主的程序和机制运转起来,程序民主是民主行政的重要保障。随着公众作为纳税人意识的觉醒,公众参与政治决策的民主意识也在逐渐增强,这种意识体现在政府预算上则要求政府首先从预算程序上实行民主,使预算真正起到利益均衡与协调的功能。因此,实现地方政府预算程序民主是民主行政的迫切需要。本文围绕“地方政府预算程序如何实现民主行政”这一价值目标展开分析,通过个案研究和比较分析相结合,实证分析和规范分析相结合等研究方法,试图通过对相关文献的梳理,并结合温岭改革实践进行研究,探索地方政府预算程序民主化的路径。本文的研究表明：地方政府预算程序民主化是民主行政的迫切需要,地方政府预算程序民主化要求做到预算信息公开透明、预算过程公众参与、预算程序法制化以及预算监督规范有效四个方面。目前我国地方政府预算程序的现实运作偏离预算法律规定,制约着我国民主行政的进程。本文针对这些问题,在借鉴国外政府预算程序民主经验的基础上,提出相应的对策建议,即：一要健全预算程序公开制度；二要强化民众参与预算过程的机制；三要完善预算程序法律制度；四要加强预算监督力度；五要强化人大预算监督权。
[Abstract]:Government budget is the operating mechanism of public finance, which embodies the direction of government macro-control policy, and also ensures the development of finance along the direction of public interest. In fact, the government budget procedure is the process of making public policy. The democratic and standard budget procedure can obtain the public preference better and ensure the social fairness. The democratic administration is a kind of system ideal which can effectively restrain the abuse of administrative power and the absence of democracy. For most modern countries, the key of democratic administration is to make democratic procedures and mechanisms work. Procedural democracy is an important guarantee of democratic administration. With the awakening of the public consciousness as a taxpayer, the democratic consciousness of public participation in political decision-making is gradually strengthened, which is reflected in the government budget, which requires the government to first implement democracy from the budget process. Make the budget really play the function of benefit balance and coordination. Therefore, the realization of local government budget process democracy is an urgent need for democratic administration. This paper focuses on the value goal of "how to realize the democratic administration" in the local government budget process, combining case study with comparative analysis, empirical analysis with normative analysis, and so on. This paper attempts to explore the path of democratization of local government budget process by combing the relevant literature and combining the practice of Wenling reform. The research of this paper shows that the democratization of local government budget process is an urgent need of democratic administration, and the democratization of local government budget procedure requires the transparency of budget information and the participation of the public in the budget process. The legalization of budget procedure and the effective regulation of budget supervision. At present, the actual operation of local government budget procedure deviates from the budgetary law, which restricts the process of democratic administration in our country. Aiming at these problems, based on the experience of democracy in foreign government budget process, this paper puts forward the corresponding countermeasures and suggestions, that is, to perfect the open system of budget procedure, to strengthen the mechanism of public participation in the budget process, and to improve the system of public participation in the budget process. Third, perfect the legal system of budget procedure; fourth, strengthen budget supervision; fifth, strengthen the power of NPC budget supervision.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F812.3

【参考文献】