基于民主监督视角的预算透明度问题探析

提高政府预算的透明度是党的十七大报告中提出的"深化预算制度改革,强化预算管理和监督"以及实现民主理财、科学理财和依法理财的最佳切入点,因为预算透明是政治民主与管理监督有效的前提,本文在分析借鉴有关预算透明的国际标准与经验的基础上,阐述了我国预算透明的现实依据,并指出实施预算透明应从法制建设、体制、机制和制度上加强建设和深化改革。

The Discussion of the Transparency of the Budget Based on the Democratic Supervision Perspective

Improving the transparency of the government budget is the best starting point of "deepening the reform of the budget system,strengthening budgetary management and supervision" put forward by the 17th CPC National Congress and the realization of democratic financing,scientific financing and legal financing.Because the transparency of the budget is an effective premise for the democratic financing and supervision.Based on the international standards and experience about the transparency of the government budget,this paper expatiates the practical bases for the transparency of the government budget in China,and points out that in order to implement the budget transparency,we should strengthen the construction and deepen the reform of the legal system,mechanisms and system.