本文選題：公共預(yù)算 + 公眾參與　； 參考：《湘潭大學(xué)》2014年博士論文

【摘要】：在公共預(yù)算中擴大、加強公眾參與的力度與效果，強化公眾參與程序保障，是社會管理模式的重大創(chuàng)新，是基層民主建設(shè)的生動典范，同時也是我黨民主執(zhí)政加強執(zhí)政能力建設(shè)的重大舉措，具有較強的現(xiàn)實意義和理論價值。特別是隨著黨的十八大的勝利召開，創(chuàng)新社會管理、基層民主建設(shè)以及黨的執(zhí)政能力建設(shè)已經(jīng)得到了黨中央、國務(wù)院的高度重視，更重要的是在2014年的“兩會”當中中央提出，進行財稅體制改革，對預(yù)算實行“全口徑管理”，要將預(yù)、決算的全過程予以公開，更加昭示了在公共預(yù)算中實現(xiàn)公眾參與的價值所在。參與式預(yù)算是一種公眾參與公共預(yù)算的理論和制度嘗試，是公民直接參與預(yù)算決策的過程，是決定公共資源配置結(jié)果的預(yù)算管理模式，在這一制度創(chuàng)新過程中大大提高地方治理能力與績效。 參與民主是一個將直接民主和間接民主的成分結(jié)合起來的集體決策過程，它固然解決了實體上的正義問題，但，就像灌溉良田之水，水源已得，該如何引之，就需要在程序上予以解決。這意味著，公共預(yù)算中的公眾參與必須進行相應(yīng)的制度構(gòu)建，形成成體系的程序性規(guī)定，否則，在公共預(yù)算領(lǐng)域要實現(xiàn)正義，無疑是鏡花水月，而且這無渠之水必將貽害萬畝良田。 首先，本文對公共預(yù)算與公眾參與的契合基礎(chǔ)進行了論述，論證了在公共預(yù)算中引入公眾參與的正當及必要性。在中國語境中的公共預(yù)算的公眾參與程序是補充人大代表制度下公共預(yù)算的不足。其次，為了確立主題中“程序”的落腳點，本文對程序本身的價值及本文所選取的價值維度和承載方式進行了論述，最終的以程序本位皆工具主義為定位，明晰研究價值所在。即一方面，程序具有工具性的價值可以提升預(yù)算決策的質(zhì)量；另一方面，，程序又具有程序性的價值，可以增強預(yù)算的可接受性。同時公眾參與程序?qū)τ诠差A(yù)算而言具有更為重要的價值，那就是增強公共預(yù)算行為的合法性。再次，為了借鑒已有成果和經(jīng)驗，本文對公共預(yù)算中公眾參與程序現(xiàn)有的運行機制和模式進行了研究。公眾參與作為提高公共預(yù)算科學(xué)性及可接受性的重要方式，在我國的具體情況卻不容樂觀。如，溫嶺模式、焦作模式等。這些參與程序的設(shè)計多只適合于鎮(zhèn)一級的預(yù)算參與；公共預(yù)算中的公眾參與程序設(shè)計形式較為單一，這也是我國現(xiàn)今實踐中的真實情況。在浙江溫嶺模式中，主要是以“民主懇談會”的形式來呈現(xiàn)這一公共預(yù)算的參與程序的，相較于其他國家的預(yù)算參與程序，就顯得形式略為單一，過程較不靈活，規(guī)制層級低，制度不完善等。 針對我國現(xiàn)階段公共預(yù)算中的公眾參與程序的現(xiàn)狀特點和缺陷，最后，我們建立了以理念提升為前提，頂層圍繞憲法的具體條款的完善、中層實現(xiàn)預(yù)算法中的公眾參與程序安排、操作層面保障參與權(quán)利的救濟的全面完善體系。
[Abstract]:Expanding the public budget, strengthening the intensity and effect of public participation, and strengthening the procedural protection of public participation are major innovations in the social management model and a vivid model for the building of democracy at the grass-roots level. At the same time, it is also an important measure to strengthen the construction of ruling ability in our party's democratic governance, which has strong practical significance and theoretical value. In particular, with the successful convening of the 18th CPC National Congress, innovative social management, grass-roots democratic construction, and the party's ability to govern have been highly valued by the CPC Central Committee, the State Council, and, more importantly, proposed by the Central Committee of the "two sessions" in 2014. To carry out the reform of fiscal and taxation system and to carry out "full calibre management" of budget, the whole process of pre- and final accounts should be made public, which shows the value of realizing public participation in public budget. Participatory budget is a kind of theory and system attempt of public participation in public budget. It is the process of citizen's direct participation in budget decision and the budget management mode that determines the result of public resource allocation. In this system innovation process greatly improves the local governance ability and the performance. Participatory democracy is a collective decision-making process that combines the elements of direct and indirect democracy, which, of course, solves the problem of physical justice, but, like irrigating good farmland water, water is available and how to draw it. It needs to be resolved in procedure. This means that public participation in the public budget must be structured into a system of procedural provisions, otherwise, to achieve justice in the field of public budget is undoubtedly a watery mirror. And this water without a canal will bring harm to thousands of mu of good land. First of all, this paper discusses the basis of public budget and public participation, and demonstrates the legitimacy and necessity of introducing public participation into public budget. The procedure of public participation in public budget in Chinese context complements the deficiency of public budget in the system of deputies to the National people's Congress. Secondly, in order to establish the foothold of "program" in the theme, this paper discusses the value of the program itself and the value dimension and bearing way selected in this paper. On the one hand, the instrumental value of the program can improve the quality of the budget decision; on the other hand, the procedure has the procedural value, which can enhance the acceptability of the budget. At the same time, the procedure of public participation has more important value to the public budget, which is to enhance the legitimacy of the public budget behavior. Thirdly, in order to draw lessons from the existing achievements and experience, this paper studies the existing mechanism and mode of public participation program in public budget. As an important way to improve the scientific and acceptable public budget, public participation is not optimistic in our country. For example, Wenling model, Jiaozuo model and so on. The design of these participation procedures is only suitable for the budget participation at the town level, and the public participation program design form in the public budget is relatively single, which is also the real situation in the practice of our country today. In the Wenling model of Zhejiang Province, the participation procedure of public budget is mainly presented in the form of "democratic sincere meeting". Compared with the budget participation procedure of other countries, it appears that the form is a little single, the process is relatively inflexible, and the level of regulation is low. Imperfect system, etc. In view of the characteristics and defects of the public participation procedure in the public budget at the present stage in our country, finally, we have established the concept promotion as the premise, and the top level revolves around the perfection of the specific provisions of the Constitution. The middle level realizes the public participation procedure arrangement in the budget law, the operation level guarantees the participation right relief comprehensive perfect system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：D922.21;D922.11

【參考文獻】

相關(guān)期刊論文 前10條

1 王雍君;國庫體系重構(gòu)與公共財政管理改革[J];財政研究;2003年04期

2 劉邦馳;馬韻;;試析參與式預(yù)算的理論基礎(chǔ)與實踐——基于巴西與中國浙江溫嶺兩鎮(zhèn)的比較[J];財政研究;2009年09期

3 劉再杰;李艷;;論中國參與式預(yù)算實踐的經(jīng)驗與啟示[J];當代經(jīng)濟;2011年03期

4 徐文星;劉曉琴;;21世紀行政法背景下的公眾參與[J];法律科學(xué)(西北政法學(xué)院學(xué)報);2007年01期

5 楊寅;公共利益的程序主義考量[J];法學(xué);2004年10期

6 蔡定劍;;公共預(yù)算應(yīng)推進透明化法制化民主化改革[J];法學(xué);2007年05期

7 章劍生;;行政規(guī)劃初論[J];法治研究;2007年07期

8 章劍生;;論行政相對人在行政程序中的參與權(quán)[J];公法研究;2004年00期

9 陳家剛;陳奕敏;;地方治理中的參與式預(yù)算——關(guān)于浙江溫嶺市新河鎮(zhèn)改革的案例研究[J];公共管理學(xué)報;2007年03期

10 劉尚希,趙全厚;政府債務(wù):風(fēng)險狀況的初步分析[J];管理世界;2002年05期

本文編號：2113445