摘要
公共预算本质上是政治性的。公共预算作为现代国家治理的基本制度,是权利与权力博弈,乃至于利益争夺的产物。代议民主制度是民众出于对政府的财政活动进行监督、控制的需要而逐步发展起来的。作为政治过程的核心以及政治体制改革的切入口,当前中国预算改革必须要重视公民权利的保护。然而,当前中国包括宪法在内的法律在对公民的权利的保护方面存在一定的缺失,而随着我国经济社会的高速发展、市场化程度的不断提高,公民作为纳税人的权利意识在不断增强,对财政预算这种公益性项目的关注也在不断增多。由于权力对权力的制约乏力甚至会失效,那么,权利对权力的制约便应成为一种很现实的选择。与此同时,当前中国预算改革需要在尊重纳税人的财政预算权利,完善纳税人权利的保护机制等方面下功夫。
A public budget is of politics in nature,which,as the basic system of modern national governance,results from the game of power and right,and even the competition of interests. Representative democracy gradually evolves from the demands of the public for supervising and controlling the financial activities of the government. As the core of the political process and the entry into the reform of political system,the current reform of China＇s budget must highlight the protection of the citizens＇ rights. However,the current laws of China,including the constitution,to some extent,are lack in the protection of the citizen＇s rights. With the rapid development of China＇s economy and society as well as the continual improvement of marketization,the citizens,as taxpayers,are acquiring more awareness of their rights,increasingly gaining more focus on financial budget as a kind of public program. As the constraint of power on power is weak and even useless,it hence becomes a realistic choice. Meantime,China＇s budget reform is currently suggested to respect the taxpayers＇ rights of financial budget,improve the protective system of taxpayers＇ rights.
出处
《海南大学学报（人文社会科学版）》
CSSCI
2016年第3期59-68,共10页
Journal of Hainan University （Humanities & Social Sciences）
基金
贵州省软科学项目(黔科合LH字[2014]7270号)
贵州财经大学引进人才科研项目
关键词
预算改革
权力
权利
新公民运动
budget reform
power
right
new citizens＇ movement
