公共财政框架下我国预算制度改革研究

从预算史演进的角度看,在我国现实背景下政府预算与公共预算具有不同内涵。就民主化取向而言,政府预算决定了预算是面向政府内部并直接支持政府行为的;公共预算决定了预算是面向公民,直接支持公民的行为与福利的。我国公共预算制度体系建设的总体目标在于打造能够内在统一民主理念和法治要求的预算制度体系;可以围绕打造统一预算和提升立法机构预算地位、完善预算监督两条主线推进改革。

The Reform of Budget System in China within the Framework of Public Finance

Through reviewing modern budget development history,this article probes into the different connotation of government budget and public budget in china's social context.From the perspective of democratization value,government budget means that the budget is oriented to inner government and supports governmental affairs;however,public budget means the budget is oriented to the citizen and supports civil activities and welfare.This paper proposes the chief objective for establishing our public budget system th...