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本文认为,《预算法》优劣核心评价标准由“增减全社会与每个国民福祉总量的终极标准”“人道自由的最高标准”与“公正平等的根本标准”三个构成。以此观之,现行《预算法》存在诸多缺陷,其修订面临的主要任务在于:重视和明确《预算法》修订的终极目的,充分尊重国民的权利主体地位,进一步扩大民意基础,坚决淡化官员主导色彩,切实强化预算权力监督与问责机制,积极探索协商预算机制。
This paper argues that “the budget law” the core of the merits of the evaluation criteria from “increase and decrease the whole society and the ultimate goal of the total welfare of each national ” “the highest standard of humane freedom ” and Three composition. In view of this, the current “Budget Law” has many shortcomings. The main tasks it faces in revising are: attaching importance to and defining the ultimate goal of the revision of the “Budget Law”, fully respecting the status of nationals as the dominant body of rights, further expanding the base of public opinion, resolutely desalinating officials Dominant colors, effectively strengthen the supervision of the budget power and accountability mechanisms, and actively explore the consultation budget mechanism.