【作者】 罗昌财；

【导师】 朱明熙；

【作者基本信息】 西南财经大学 ， 税收学， 2010， 博士

【摘要】 政府预算不仅涉及社会资源分配的公平和效率,更涉及政治利益的博弈和平衡。预算民主,是依据主权在民的思想,人民依法通过一定的程序和方式,行使对国家重大财政事项决定权的过程。预算民主化改革是唯一能够保证政府财政收支正当性和合法性的政治渠道。从政治学的角度来说,预算民主是我国建立社会主义民主的重要内容,也是国家建设过程中的重要步骤。建立一个有能力而且负责任的国家,是现代国家建设的基本目标。国家能力包括征集财政收入能力和使用财政资源能力两个方面,国家能力提高,才能有效地实现国家的职能目标。从经济学的角度来说,预算关系到纳税人切身的经济利益,纳税人关注预算的分配和效率问题,在客观上促进了对政府预算民主化的要求。1999年我国开始了预算制度改革,并取得了显著的成效。但是,现行的预算制度仍然存在四方面的问题：一是预算透明度低；二是预算规模超速膨胀,导致预算支出的“合规性”差和纳税人沉重的税收负担；三是预算支出结构的不合理,在预算支出不公平的同时又生产了巨大的浪费；四是部门预算的不规范。而这些问题的根源在中国的预算体制。预算透明度低的主要原因是受政府部门利益、地方利益和既得利益群体的影响。预算膨胀的根源在于我国预算的软约束：预算编制过程中的“政府主导”和“人大缺位”,预算执行过程中的政绩驱动,和我国税收收入长期超常增长的“软收入约束”一道构成了我国政府预算的软预算约束环境。我国的预算支出结构深受“公共利益部门化”和“部门利益法定化”的影响。要解决政府预算中存在的深层次问题,必须要进行预算民主化改革。预算改革涉及技术层面,也涉及政治层面。国内传统的财政学者都倾向于将预算改革看成一个纯粹的技术性改革,将改革的重点放在对预算程序的完善方面。与此不同的是,瓦尔达沃夫斯基(Wildavasky)提出预算改革的政治涵义与预算改革的政治学的命题。一方面,预算改革是有政治涵义的；另一方面,如果预算改革不能相应地影响政治过程,预算改革难以实现其目标。预算改革影响政治的过程有三个方面：一是预算改革引起权力结构方面的变化；二是预算改革引起决策方式的变化；三是预算改革引起预算结果的变化。如果预算改革后,预算过程中的权力结构依旧,预算参与者的决策行为依旧,那么,预算改革实际就不可能真正地改变预算过程,预算的结果也就不会发生变化。中国的预算民主化改革必须是渐进式的。改革步骤应该以宪政为目标,以人大制度为依托,改革和完善人大制度,转变党的执政方式,并相应地改革政府的行政体制。(1)确立人大的预算主导权。在目前政府垄断预算权力的格局下,调整人大与政府的预算权利关系,形成一定的分权与制衡机制,是一种现实而有效的选择。(2)扩大公众参与预算和完善预算决策的机制。在中国选举制度还没有涉及到政治核心的前提下,公众通过选举参与和影响预算的机会很少,目前现实的选择是,逐步扩大公民参与式预算的范围,让尽可能多的公众的偏好能够进入政府的预算决策。(3)确立财政部门的核心预算机构地位。相对于数目众多的一般支出部门,作为唯一的核心的预算机构,财政部门能更客观独立地把握政府政策和战略的优先性,并有效地分配预算资源。(4)进一步增强预算的透明度。预算收支过程必须是公开、透明的,以便让社会公众了解并监督政府的行为,以确保政府按照社会公众的意愿来安排收支。本文共分为八章：第一章是导论；第二章探讨了预算国家与预算民主化改革之间的关系；第三章、第四章、第五章和第六章是对我国现行的预算体制存在问题的一个描述,分别讨论了我国的预算透明度问题、预算膨胀和预算结构问题,尤其是第六章走进中国“真实的预算世界”,考察了我国几个地方和部门的部门预算案例；第七章通过研究美国民主预算的发展历史,提出了对我国的借鉴意义；第八章是关于我国预算民主化改革的建议。总体来看,全文是一个总——分——总式的结构,按照现状考察——分析问题——解决问题这样一个思路来谋篇布局的。更多还原

【Abstract】 Government budget entails not only the issue of political interest and economic efficiency but also the justice of the social resources allocation. Democratic budgeting can be defined as people apply their rights in the financial decision-making process through legal procedures, basing on the philosophy that all rights belong to the people. It is only when democratic budgeting comes true that the government’s financial legitimacy can be guaranteed. In terms of politics, democratic budgeting serves the important part for the construction of socialist democracy. Besides it is also an important step in a state’s capacity building, which is the fundamental aim for a modern country. A state’s capacity building contains the capacity of revenue and expenditure, which helps accomplish the state’s objective effectively. In terms of economics, budget is important to the taxpayers’ economic benefits, for they pay much attention to equality and efficiency. In this sense, the taxpayers’attention enhances the surveillance of government’s budgets.China’s budgeting system reform started from 1999. However, there still exits four main problems:lack of financial transparency; over-expansion of budget leading to the illegal expenditure and the over-load for the taxpayers; the poor expenditure structure; department budget conducted outside the legal framework. All these boil down to China’s political system. The lack of financial transparency is subject to the vested interests of governments at all levels and interest groups. The over-expansion of budget is deeply rooted in the government dominance and the subordinate status of the People’s Congress in budget formation. In addition, it has something to do with the soft income constrain. The expenditure structure is dominated by different governmental agencies and interest groups. To cope with these deeply-rooted issues, political restructure and democratic budgeting are urgently needed.The budgeting reform contains the technical aspect and political aspect as well. In China the economists tend to hold that the budgeting reform is a pure technical improvement, thus putting budget system at the priority of the reform. On the contrary, Wildavasky puts forward the political significance for the budget reform. The budgeting reform inserts its influence in the following three aspects-the transformation of the political power structure, the mode of decision making and the outcome.The political restructure in China should be progressive. With constitutionalism as the objective of the reform and People’s Congress as its basic institution, efforts should be taken to perfect the people congress system, the change of CPC’s governing style. And the reform in the administrative setup is also crucial in the process. (1) The establishment of the dominance of the People’s Congress at all levels. Under the present situation, where the governments dominate the budgeting process, it is a realistic choice to restructure the relationship between the governments and the People’s Congress, with the aim to establish a mechanism which can achieve the separation of powers and the power balance. (2) Expansion of the public’s participation in the budgeting, and optimization of budgeting decision making mechanism. So as to let the majority’s will manifested in the policies. (3) The establishment of the finance department as the core budget institution. For it can understand and conduct the policies and strategy on the basis of objectiveness and fairness, allocating the finance resources. (4) The enhancement of the financial transparency. So that the general public can have access to the governments’ activities, thus they can supervise the governments’ budgeting process.This dissertation contains eight chapters. Chapter One serves introduction; Chapter Two probes into the relationship between the budget state and the reform of democratic budgeting. Chapter Three, Chapter Four, Chapter Five and Chapter Six expound on the current situation of the budgeting system. They respectively dwell on the transparency of the budgeting, budget expansion and the budget expenditure structure. Especially Chapter Six observes the real situation in China, it offers cases of department budget in some places and government departments. Chapter Seven uses the historical process of the United States’democratic budget for reference. Chapter Eight puts forward some proposals on China’s democratic budgeting reform. As a whole, this dissertation takes the vein of observation-analysis-solution to construct the whole structure.更多还原