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预算听证指的是在国家预算的过程中,为了平衡国家与纳税人之间的利益关系,由特定的国家机构组织的,有纳税人代表参加的公开决策程序。在预算过程中引入听证制度符合预算的公共信托属性,体现预算法修订的经济民主原则,能够更好地实现预算法修订的目的。预算听证作为一种特殊的公众参与程序,应遵循预算效率的要求,选择在一定范围内适用,以实现民主价值和效率价值的协调。我国应在《预算法》里明确预算听证制度。
The budget hearing refers to the public decision-making process involving taxpayers’ representatives, organized by specific state agencies, in the process of state budget, in order to balance the interest relations between the state and the taxpayers. The introduction of a public trust system whose hearing system conforms to the budget during the budget process reflects the economic and democratic principles revised by the Budget Law and can better achieve the purpose of revising the budget law. As a special public participation procedure, the budget hearing should follow the requirements of budget efficiency, and choose to apply within a certain range in order to achieve the coordination of the values of democracy and efficiency. Our country should make it clear in the “Budget Law” that the system of hearing the budget.