公共財政體系下預算體制改革的民主參與研究
發(fā)布時間：2018-10-22 20:38
【摘要】：1998年我國提出建設公共財政的理念,要求國家或政府為市場提供公共服務,建設服務型政府,實現(xiàn)公共服務均等化,黨的十七大報告指出:“要完善公共財政體系,深化預算制度改革,強化預算管理,加大公共服務領域的投入。完善省以下財政體制,增強基層政府提供公共服務的能力,實現(xiàn)從行政預算向公共預算的轉變,保證預算民主與科學。”在十余年的公共預算建設過程中,國家先后通過零基預算、國庫集中收付制改革,“收支兩條線”,建設“金財工程”等技術手段保證財政預算的公共性,這些改革措施多是從加強行政控制的角度保證財政預算的公共性與效率,仍然處于行政預算的框架之下,并沒有在根本上體現(xiàn)財政預算的公共性,促進預算民主的發(fā)展。參與式預算是一種創(chuàng)新的財政政策制定與預算收支編制方式,強調以民主保證預算參與的有效性,指在民主的基礎上,公眾直接參與意見表達、民主決策,在這一過程中,公眾了解并參與預算過程和內容,使其公開化、透明化和民主化。 本文以基層政府參與式預算作為研究對象,通過梳理國內外有關參與式預算的理論與實踐經驗,總結思考我國在進行參與式預算改革實踐中應該注意的問題,進而提出適合我國政治體制與經濟現(xiàn)實的民主參與式預算目標模式,并參考有關文獻對公共支出管理目標的理解,結合我國財政預算目標的實際需要,從公平與效率的角度構建評價財政預算的指標體系,實現(xiàn)對不同預算模式實施效果的評價比較。 在研究方法上,本文主要采用描述性的論述方法,通過對國內外參與式預算具體模式進行提煉與歸納,總結各種參與式預算模式的經驗,構建我國民主參與式預算目標模式。并通過定量與定性的分析方法對民主參與式預算目標模式與國內試點參與式預算模式進行比較分析,定量主要是通過發(fā)放調查問卷的方式統(tǒng)計所需要的信息,運用SPSS16.0對問卷統(tǒng)計結果進行信度與效度檢驗;定性分析法則通過灰色系統(tǒng)評價模型對涉及到預算模式統(tǒng)計結果進行比較分析,得出對預算目標實現(xiàn)的優(yōu)劣排序。
[Abstract]:In 1998, our country put forward the idea of building public finance, asking the state or government to provide public services for the market, to build service-oriented government and to realize the equalization of public services. The report of the 17th National Congress of the Communist Party of China pointed out: "it is necessary to perfect the public finance system. We will deepen the reform of the budget system, strengthen budget management, and increase investment in the field of public service. Improve the financial system below the provincial level, strengthen the ability of grass-roots governments to provide public services, realize the transition from the administrative budget to the public budget, and ensure budget democracy and science. " In the course of the construction of the public budget for more than 10 years, the state successively adopted the zero-base budget, the centralized collection and payment system reform of the state treasury, the "two lines of revenue and expenditure", and the construction of the "project of gold and money" to ensure the publicity of the financial budget. Most of these reform measures are to ensure the publicity and efficiency of the financial budget from the angle of strengthening administrative control, and are still under the framework of the administrative budget, and do not fundamentally reflect the publicity of the fiscal budget and promote the development of budget democracy. Participatory budgeting is an innovative way to formulate fiscal policies and budget revenues and expenditures. It emphasizes that the effectiveness of budget participation is guaranteed by democracy. It refers to the direct participation of the public in the expression of opinions and democratic decision-making on the basis of democracy, and in this process, The public understands and participates in the budget process and content, making it public, transparent and democratic. This article takes the grass-roots government participatory budget as the research object, through combing the theory and practice experience of the participatory budget at home and abroad, summarizes and ponders the problems that should be paid attention to in the practice of the participatory budget reform in our country. Furthermore, the paper puts forward a model of democratic participatory budget target, which is suitable for the political system and economic reality of our country, and makes reference to the understanding of the public expenditure management goal in the relevant literature, combining with the actual needs of our country's fiscal budget target. From the angle of fairness and efficiency, this paper constructs the index system to evaluate the budget, and realizes the evaluation and comparison of the effect of different budget models. In the research method, this paper mainly adopts the descriptive discussion method, through the domestic and foreign participation budget concrete pattern carries on the refinement and the induction, summarizes each kind of participation budget pattern experience, constructs our country democracy participation budget goal pattern. And through the quantitative and qualitative analysis method to the democratic participatory budget target model and the domestic pilot participatory budget model to carry on the comparative analysis, the quantitative is mainly through the distribution questionnaire way statistics needs the information. SPSS16.0 is used to test the reliability and validity of the statistical results of the questionnaire, and the qualitative analysis rules compare and analyze the statistical results of the related budget models through the grey system evaluation model, and get the order of the realization of the budget objectives.
【學位授予單位】：云南財經大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F812.3
[Abstract]:In 1998, our country put forward the idea of building public finance, asking the state or government to provide public services for the market, to build service-oriented government and to realize the equalization of public services. The report of the 17th National Congress of the Communist Party of China pointed out: "it is necessary to perfect the public finance system. We will deepen the reform of the budget system, strengthen budget management, and increase investment in the field of public service. Improve the financial system below the provincial level, strengthen the ability of grass-roots governments to provide public services, realize the transition from the administrative budget to the public budget, and ensure budget democracy and science. " In the course of the construction of the public budget for more than 10 years, the state successively adopted the zero-base budget, the centralized collection and payment system reform of the state treasury, the "two lines of revenue and expenditure", and the construction of the "project of gold and money" to ensure the publicity of the financial budget. Most of these reform measures are to ensure the publicity and efficiency of the financial budget from the angle of strengthening administrative control, and are still under the framework of the administrative budget, and do not fundamentally reflect the publicity of the fiscal budget and promote the development of budget democracy. Participatory budgeting is an innovative way to formulate fiscal policies and budget revenues and expenditures. It emphasizes that the effectiveness of budget participation is guaranteed by democracy. It refers to the direct participation of the public in the expression of opinions and democratic decision-making on the basis of democracy, and in this process, The public understands and participates in the budget process and content, making it public, transparent and democratic. This article takes the grass-roots government participatory budget as the research object, through combing the theory and practice experience of the participatory budget at home and abroad, summarizes and ponders the problems that should be paid attention to in the practice of the participatory budget reform in our country. Furthermore, the paper puts forward a model of democratic participatory budget target, which is suitable for the political system and economic reality of our country, and makes reference to the understanding of the public expenditure management goal in the relevant literature, combining with the actual needs of our country's fiscal budget target. From the angle of fairness and efficiency, this paper constructs the index system to evaluate the budget, and realizes the evaluation and comparison of the effect of different budget models. In the research method, this paper mainly adopts the descriptive discussion method, through the domestic and foreign participation budget concrete pattern carries on the refinement and the induction, summarizes each kind of participation budget pattern experience, constructs our country democracy participation budget goal pattern. And through the quantitative and qualitative analysis method to the democratic participatory budget target model and the domestic pilot participatory budget model to carry on the comparative analysis, the quantitative is mainly through the distribution questionnaire way statistics needs the information. SPSS16.0 is used to test the reliability and validity of the statistical results of the questionnaire, and the qualitative analysis rules compare and analyze the statistical results of the related budget models through the grey system evaluation model, and get the order of the realization of the budget objectives.
【學位授予單位】：云南財經大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F812.3
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