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我国《预算法》改革正面临着巨大的障碍。一个制度的改革推行需要很多制度的配合。实现预算透明,让公众参与预算制度是公共预算与民主政治互动的立法回应。为了实现预算公开透明的目标,从理论到制度层面,我国现行《预算法》需要做的还有很多。本文通过借鉴美国及国际组织有关预算透明制度的推行,针对分析预算透明实现的有利环境与条件《,预算法》修改应确立民主预算理念,从预算主体、预算编制的基本原则、公众参与制度三管齐下,达到预算透明的效果。
The reform of the “Budget Law” in our country is facing a huge obstacle. A system of reform and implementation need a lot of system cooperation. To achieve budget transparency and public participation in the budget system is the legislative response to the interaction between the public budget and democratic politics. In order to achieve the goal of making the budget open and transparent, there are still many things that need to be done in our current “Budget Law” from the theoretical to the institutional level. This article draws lessons from the United States and international organizations on the transparency of the implementation of the budget system for the analysis of the favorable environment and conditions for transparent implementation of the “Budget Law” amendment should establish a democratic budget concept, from the budget, the basic principles of budget preparation, public participation system three Going together to achieve the effect of budget transparency.