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中国公共预算改革大多都是技术层面上的改革,较少涉及政治层面的改革,特别是中国公共预算缺乏预算民主,严重阻碍了预算的发展。2011年11月16日国务院召开常务会议,讨论并原则通过《中华人民共和国预算法修正案(草案)》,标志着预算法即将修改。本文认为我们应以此为契机,努力使预算民主的原则纳入到新预算法中,推动我国预算民主的发展。预算民主的发展重点应在提高预算透明度和加强预算监督两方面。
Most of China’s public budget reforms are technical-level reforms, less involved with political-level reforms. In particular, the lack of budget democracy in China’s public budget has seriously hindered the development of the budget. On November 16, 2011, the State Council held a standing meeting to discuss and approve in principle the Amendment to the Budget Law of the People’s Republic of China (Draft), marking the forthcoming revision of the budget law. This article holds that we should take this as an opportunity to work hard to bring the principle of budget democracy into the new budget law so as to promote the development of budget democracy in our country. The development of budget democracy should focus on improving budget transparency and strengthening budget supervision.