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建立“取之于民、用之于民”的公共财政是现代国家的标志性制度,“管好人民的血汗钱”、“盯紧政府的钱袋子”则是代议制民主的天然功能。在改革开放30年的激荡岁月中,以公共财政为指向的制度变革,始终是最为艰难的改革议题之一;而公共财政理念由弱变强、人大预算监督由虚变实的变迁,也从一个最具典型意义的窗口,见证了国家改革意识、公民民主意识的成长。今天,尽管已经出现了“泽国试验”之类的改革先锋,出现了“预算风暴”之类的意识觉醒,但不可否认,迄今我们仍未建立起完善的现代公共财政预算体制,预算监督不力乃至虚置的历史积弊依然积重难返。而加强人大预算监督、推动公共预算,从“豆腐预算”向刚性预算转型的历史性改革,亦只是刚刚破题。正是在这样的时代语境下,我们试图撩开纷繁的改革万象,对公共财政预算的改革亮点、现实困境、改善之策等等做出一番深入的解读。我们以这样的视角,观察和纪念改革开放30年的风云历程;我们更要以这样的方式,思考未来的改革路径。因为历史经验和社会现实都已经告诉我们,公共财政体制的全方位改进是鉴定改革质量乃至改革成败的关键指标,人大预算监督的实质性进步则是公共政治生活必须建构的民主常态,这是“后改革时代”不可回避的制度难题,也是改革者和全体公民不可推卸的历史使命。我们相信,经过30年积淀,厚积薄发的预算体制改革,必将对我国现代公共财政制度的建设产生巨大推动作用。
The establishment of “public finance for the benefit of the people” is the landmark system of modern countries, “managing the hard-earned money of the people”, and “keeping a watchful eye on the government’s money bag” is representative democracy The natural function. During the 30 years of reform and opening up, the institutional reform directed by public finance has always been one of the most difficult reform issues. However, the concept of public finance has been characterized by weakness and strong change, A window of the most typical significance has witnessed the awareness of national reform and the growth of citizens’ democratic awareness. Today, despite the pioneers of reform such as the “State of Zeguo” trial and the awakening of consciousness such as “budget storm”, it is undeniable that so far we have still not set up a sound and modern public budget system, The long-standing and long-standing fallacies in budgetary oversight and even fictitiousness are still hard to come by. However, the historic reform of strengthening the people’s congress budget supervision and promoting the public budget and transforming from a “bean curd budget” to a rigid budget has only just been a breakthrough. It is in such a context of the times that we have tried to untangle numerous reforms and make some in-depth interpretations of the reform budget, the real predicament and the improvement measures for public finance. From this perspective, we observe and commemorate the great course of 30 years of reform and opening up. We must, in this way, think about the path of reform in the future. Because historical experience and social reality have told us that the all-round improvement of the public financial system is the key indicator of the quality of the reform and even the success of the reform, the substantive progress of the NPC budget supervision is the normal form of democracy that public political life must construct, The “unavoidable institutional problems in the post-reform era” are also the unshirkable historical mission of the reformers and all citizens. We believe that after 30 years of accumulation, extensive reform of the budget system will surely have a tremendous impetus to the construction of our country’s modern public financial system.