本文選題：地方政府 + 預(yù)算程序�。� 參考：《湖南大學(xué)》2010年碩士論文

【摘要】： 政府預(yù)算是公共財(cái)政的運(yùn)行機(jī)制,體現(xiàn)著政府宏觀調(diào)控政策的方向,同時(shí)也保證著財(cái)政沿著公共利益的方向發(fā)展。政府預(yù)算程序?qū)嶋H上就是公共政策的制定過(guò)程,民主而規(guī)范的預(yù)算程序,才能更好地獲取公眾偏好,保證社會(huì)公平。而民主行政是一種有效抑制行政權(quán)力濫用和民主缺失的制度理想,對(duì)于現(xiàn)代大多數(shù)國(guó)家而言,民主行政的關(guān)鍵是使民主的程序和機(jī)制運(yùn)轉(zhuǎn)起來(lái),程序民主是民主行政的重要保障。隨著公眾作為納稅人意識(shí)的覺(jué)醒,公眾參與政治決策的民主意識(shí)也在逐漸增強(qiáng),這種意識(shí)體現(xiàn)在政府預(yù)算上則要求政府首先從預(yù)算程序上實(shí)行民主,使預(yù)算真正起到利益均衡與協(xié)調(diào)的功能。因此,實(shí)現(xiàn)地方政府預(yù)算程序民主是民主行政的迫切需要。 本文圍繞“地方政府預(yù)算程序如何實(shí)現(xiàn)民主行政”這一價(jià)值目標(biāo)展開(kāi)分析,通過(guò)個(gè)案研究和比較分析相結(jié)合,實(shí)證分析和規(guī)范分析相結(jié)合等研究方法,試圖通過(guò)對(duì)相關(guān)文獻(xiàn)的梳理,并結(jié)合溫嶺改革實(shí)踐進(jìn)行研究,探索地方政府預(yù)算程序民主化的路徑。本文的研究表明：地方政府預(yù)算程序民主化是民主行政的迫切需要,地方政府預(yù)算程序民主化要求做到預(yù)算信息公開(kāi)透明、預(yù)算過(guò)程公眾參與、預(yù)算程序法制化以及預(yù)算監(jiān)督規(guī)范有效四個(gè)方面。目前我國(guó)地方政府預(yù)算程序的現(xiàn)實(shí)運(yùn)作偏離預(yù)算法律規(guī)定,制約著我國(guó)民主行政的進(jìn)程。本文針對(duì)這些問(wèn)題,在借鑒國(guó)外政府預(yù)算程序民主經(jīng)驗(yàn)的基礎(chǔ)上,提出相應(yīng)的對(duì)策建議,即：一要健全預(yù)算程序公開(kāi)制度；二要強(qiáng)化民眾參與預(yù)算過(guò)程的機(jī)制；三要完善預(yù)算程序法律制度；四要加強(qiáng)預(yù)算監(jiān)督力度；五要強(qiáng)化人大預(yù)算監(jiān)督權(quán)。
[Abstract]:Government budget is the operating mechanism of public finance, which embodies the direction of government macro-control policy, and also ensures the development of finance along the direction of public interest. In fact, the government budget procedure is the process of making public policy. The democratic and standard budget procedure can obtain the public preference better and ensure the social fairness. The democratic administration is a kind of system ideal which can effectively restrain the abuse of administrative power and the absence of democracy. For most modern countries, the key of democratic administration is to make democratic procedures and mechanisms work. Procedural democracy is an important guarantee of democratic administration. With the awakening of the public consciousness as a taxpayer, the democratic consciousness of public participation in political decision-making is gradually strengthened, which is reflected in the government budget, which requires the government to first implement democracy from the budget process. Make the budget really play the function of benefit balance and coordination. Therefore, the realization of local government budget process democracy is an urgent need for democratic administration. This paper focuses on the value goal of "how to realize the democratic administration" in the local government budget process, combining case study with comparative analysis, empirical analysis with normative analysis, and so on. This paper attempts to explore the path of democratization of local government budget process by combing the relevant literature and combining the practice of Wenling reform. The research of this paper shows that the democratization of local government budget process is an urgent need of democratic administration, and the democratization of local government budget procedure requires the transparency of budget information and the participation of the public in the budget process. The legalization of budget procedure and the effective regulation of budget supervision. At present, the actual operation of local government budget procedure deviates from the budgetary law, which restricts the process of democratic administration in our country. Aiming at these problems, based on the experience of democracy in foreign government budget process, this paper puts forward the corresponding countermeasures and suggestions, that is, to perfect the open system of budget procedure, to strengthen the mechanism of public participation in the budget process, and to improve the system of public participation in the budget process. Third, perfect the legal system of budget procedure; fourth, strengthen budget supervision; fifth, strengthen the power of NPC budget supervision.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類(lèi)號(hào)】：F812.3

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