【摘要】：1998年我國提出建設(shè)公共財(cái)政的理念,要求國家或政府為市場提供公共服務(wù),建設(shè)服務(wù)型政府,實(shí)現(xiàn)公共服務(wù)均等化,黨的十七大報(bào)告指出:“要完善公共財(cái)政體系,深化預(yù)算制度改革,強(qiáng)化預(yù)算管理,加大公共服務(wù)領(lǐng)域的投入。完善省以下財(cái)政體制,增強(qiáng)基層政府提供公共服務(wù)的能力,實(shí)現(xiàn)從行政預(yù)算向公共預(yù)算的轉(zhuǎn)變,保證預(yù)算民主與科學(xué)。”在十余年的公共預(yù)算建設(shè)過程中,國家先后通過零基預(yù)算、國庫集中收付制改革,“收支兩條線”,建設(shè)“金財(cái)工程”等技術(shù)手段保證財(cái)政預(yù)算的公共性,這些改革措施多是從加強(qiáng)行政控制的角度保證財(cái)政預(yù)算的公共性與效率,仍然處于行政預(yù)算的框架之下,并沒有在根本上體現(xiàn)財(cái)政預(yù)算的公共性,促進(jìn)預(yù)算民主的發(fā)展。參與式預(yù)算是一種創(chuàng)新的財(cái)政政策制定與預(yù)算收支編制方式,強(qiáng)調(diào)以民主保證預(yù)算參與的有效性,指在民主的基礎(chǔ)上,公眾直接參與意見表達(dá)、民主決策,在這一過程中,公眾了解并參與預(yù)算過程和內(nèi)容,使其公開化、透明化和民主化。 本文以基層政府參與式預(yù)算作為研究對象,通過梳理國內(nèi)外有關(guān)參與式預(yù)算的理論與實(shí)踐經(jīng)驗(yàn),總結(jié)思考我國在進(jìn)行參與式預(yù)算改革實(shí)踐中應(yīng)該注意的問題,進(jìn)而提出適合我國政治體制與經(jīng)濟(jì)現(xiàn)實(shí)的民主參與式預(yù)算目標(biāo)模式,并參考有關(guān)文獻(xiàn)對公共支出管理目標(biāo)的理解,結(jié)合我國財(cái)政預(yù)算目標(biāo)的實(shí)際需要,從公平與效率的角度構(gòu)建評價(jià)財(cái)政預(yù)算的指標(biāo)體系,實(shí)現(xiàn)對不同預(yù)算模式實(shí)施效果的評價(jià)比較。 在研究方法上,本文主要采用描述性的論述方法,通過對國內(nèi)外參與式預(yù)算具體模式進(jìn)行提煉與歸納,總結(jié)各種參與式預(yù)算模式的經(jīng)驗(yàn),構(gòu)建我國民主參與式預(yù)算目標(biāo)模式。并通過定量與定性的分析方法對民主參與式預(yù)算目標(biāo)模式與國內(nèi)試點(diǎn)參與式預(yù)算模式進(jìn)行比較分析,定量主要是通過發(fā)放調(diào)查問卷的方式統(tǒng)計(jì)所需要的信息,運(yùn)用SPSS16.0對問卷統(tǒng)計(jì)結(jié)果進(jìn)行信度與效度檢驗(yàn);定性分析法則通過灰色系統(tǒng)評價(jià)模型對涉及到預(yù)算模式統(tǒng)計(jì)結(jié)果進(jìn)行比較分析,得出對預(yù)算目標(biāo)實(shí)現(xiàn)的優(yōu)劣排序。
[Abstract]:In 1998, our country put forward the idea of building public finance, asking the state or government to provide public services for the market, to build service-oriented government and to realize the equalization of public services. The report of the 17th National Congress of the Communist Party of China pointed out: "it is necessary to perfect the public finance system. We will deepen the reform of the budget system, strengthen budget management, and increase investment in the field of public service. Improve the financial system below the provincial level, strengthen the ability of grass-roots governments to provide public services, realize the transition from the administrative budget to the public budget, and ensure budget democracy and science. " In the course of the construction of the public budget for more than 10 years, the state successively adopted the zero-base budget, the centralized collection and payment system reform of the state treasury, the "two lines of revenue and expenditure", and the construction of the "project of gold and money" to ensure the publicity of the financial budget. Most of these reform measures are to ensure the publicity and efficiency of the financial budget from the angle of strengthening administrative control, and are still under the framework of the administrative budget, and do not fundamentally reflect the publicity of the fiscal budget and promote the development of budget democracy. Participatory budgeting is an innovative way to formulate fiscal policies and budget revenues and expenditures. It emphasizes that the effectiveness of budget participation is guaranteed by democracy. It refers to the direct participation of the public in the expression of opinions and democratic decision-making on the basis of democracy, and in this process, The public understands and participates in the budget process and content, making it public, transparent and democratic. This article takes the grass-roots government participatory budget as the research object, through combing the theory and practice experience of the participatory budget at home and abroad, summarizes and ponders the problems that should be paid attention to in the practice of the participatory budget reform in our country. Furthermore, the paper puts forward a model of democratic participatory budget target, which is suitable for the political system and economic reality of our country, and makes reference to the understanding of the public expenditure management goal in the relevant literature, combining with the actual needs of our country's fiscal budget target. From the angle of fairness and efficiency, this paper constructs the index system to evaluate the budget, and realizes the evaluation and comparison of the effect of different budget models. In the research method, this paper mainly adopts the descriptive discussion method, through the domestic and foreign participation budget concrete pattern carries on the refinement and the induction, summarizes each kind of participation budget pattern experience, constructs our country democracy participation budget goal pattern. And through the quantitative and qualitative analysis method to the democratic participatory budget target model and the domestic pilot participatory budget model to carry on the comparative analysis, the quantitative is mainly through the distribution questionnaire way statistics needs the information. SPSS16.0 is used to test the reliability and validity of the statistical results of the questionnaire, and the qualitative analysis rules compare and analyze the statistical results of the related budget models through the grey system evaluation model, and get the order of the realization of the budget objectives.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F812.3

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本文編號(hào)：2288248