摘要
我国公民参与预算的改革实践处于起步阶段,公民参与预算的范围和效果还受到很大限制.这不仅不利于解决我国基层政府预算资源紧张和使用低效并存的痼疾,也严重阻滞了民生财政的建设步伐。本文以美国地方政府预算为例,从对公民参与预算的理解和缘起回顾入手,集中对公民参与预算目标、参与机制、参与环境和参与效果评价的预算理论进行研究述评。
Citizen participation in the budget is at the initial stage and its scope and effect are limited in China. This sit- uation is harmful to solve the puzzle of the resources scarcity and operational inefficiency, and it also hinders the construction of the people~ wellbeing finance system. The paper takes the public budget of local government in the U. S. for example. We first outline the origin and its meaning of citizen participation in the budget, then summarize and evaluate the goal of participa- tion of budgeting, mechanism of participation, environment of participation, effect of participation and so on. The paper may be of help to the reform and research of citizen participation budgeting in China.
出处
《财经论丛》
CSSCI
北大核心
2013年第2期26-32,共7页
Collected Essays on Finance and Economics
基金
山东大学自主创新项目(11020070612203)
关键词
公民参与预算
参与目标
参与机制
参与环境
参与效果
citizen participation budgeting
goal of participation
mechanism of participation
environment of participa-tion
effect of participation
