摘要
执行民生性财政预算不仅需要国家的财政政策,更需要完善的法制保障。为此要合理厘定民生性财政支出的优先位次、构建民意诉求表达机制、完善民生性财政支出绩效问责与财政激励等制度体系,达到民生性财政预算执行的合法性与合理性、激励性与问责性之间的均衡,实现民生性财政预算执行由政策性向法治化转变,以提高其预算执行的规范性、针对性与有效性。这既是增强民生性财政预算执行效力的关键,也是提升国家治理能力的重要体现。
The implementation of the fiscal budget for people’s livelihoods requires not only the perfect fiscal policy,but also need the improvement of the legal system.The priority of fiscal expenditure should be confirmed rationally,the public opinion expression mechanism should be built to enhance people’s awareness of the financial rights,and the financial expenditure performance evaluation and financial incentives should be improved in order to balance the legitimacy and rationality,incentive and accountability.Only in this way can the standardization,pertinence and effectiveness of the budget execution be improved.This is the key to improving the effectiveness of the budget,and also an important embodiment of the enhancement of national governance capacity and governance level.
作者
蒋悟真
王齐睿
JIANG Wuzhen;WANG Qirui
出处
《湖南师范大学社会科学学报》
CSSCI
北大核心
2017年第5期84-90,共7页
Journal of Social Science of Hunan Normal University
基金
国家社会科学基金重大项目"国家治理现代化视角下预算法治化研究"(14ZDC015)
关键词
民生性财政预算
预算执行
优先支付
民意诉求表达
财政激励机
fiscal budget for people’s livelihoods
budget execution
priority payment
expression mechanism of public opinion
financial incentive mechanism
