【作者】 程晨；

【导师】 陈祥槐；

【作者基本信息】 浙江财经学院 ， 行政管理， 2012， 硕士

【摘要】 当今作为衡量与评判政府治理水平高低的重要标准之一,便是政府“生财,聚财,理财,用财”的能力。正因为政府的一切活动和行为都离不开公共财政资金的支撑,随着当代社会公民财税意识的觉醒、网络技术的发展及媒体监督力度的提高,社会对公共预算的关注度变高,使得政府的公共预算成了世人关注的焦点,也成了政府改革的核心区域。在过去的10年里,公共预算改革在部门预算改革、政府集中采购和国库集中收付制度等方面取得了重要的突破。简而言之,在这一轮的公共预算改革浪潮中,凸显出了以技术改革为主的取向。然而,之前所进行的公共预算改革,更多的是以技术改革为取向,强调预算的科学化,对预算民主的关注却显得相对较少。作为公共财政基础的公共预算,就深层次而言应当是怎样来处理预算和政府民主治理之间的关系,调和预算民主性与预算科学性之间的矛盾。在公众对政府预算关注度逐步升温、在公众呼唤财政预算民主的大趋势下,政府预算中的公众参与,成了传统预算管理中的一种创新理念与发展模式。在这样的模式中,通过一系列的制度安排,公众被允许参与到政府预算的各个环节之中,有机会参与和影响到社会资源的分配以及社会政策的制定,并对预算支出的效果进行监督与评价。正是基于公众参与政府预算的优点,公众参与政府预算成了全球基层政府预算改革的一种新趋势。而近几年来,在国内的一些地区,同样也出现了一股公众参与预算的热潮。公众参与政府预算作为我国基层政府预算改革的一种尝试与突破,取得了良好的效果,同时也成了基层民主治理中的一种制度创新。本文以此为研究对象,力求在预算民主的趋势下对这样一种预算管理中的新模式进行深入的剖析和研究。本文结合了我国公共预算改革的历史背景,首先从公众参与政府预算的理论构建着手,分析和提出公众参与政府预算的理论基础。同时,因为公众参与政府预算发源于海外,作为一种从国外引入的改革实践,在经历本土化的改造后,会形成何种的实践模式,而这种差异的背景和原因又是什么,这些都是本文进行探求的基点,本文会在第三章中对我国公众参与政府预算的现状进行分析和研究。在对我国公众参与发展现状作出分析后,本文将对我国公众参与政府预算进行更深层次的分析,从我国开展公众参与政府预算的现实条件,公众参与的运作机制,影响公众参与的变量因素以及完善我国公众参与政府预算的对策这四个方面来对我国公众参与政府预算进行深入分析。在结合我国公众参与政府预算的实践现状并出建设性的意见和建议后,本文从公众参与的科学和可持续发展的角度,对公众参与政府预算实践的未来发展目标做出展望与合理的规划和定位,为我国的公众参与政府预算实践搭建起一个初步的目标体系与层级结构。本文认为在公共预算领域加强民主,有利于提高公共预算的代表性,而在提升财政预算民主的过程中,公众参与政府预算势必会成为一条重要的改革路径。与过往其他研究所不同,本文主要采用了预算民主这一分析视角,运用预算民主的相关理论基础,坚持规范分析和实证分析相结合,定性研究与定量研究相配合,除了采用了常规的政治学和行政管理学方面的内容外,同时也借助了财政学以及经济学的理论工具和模型,并将不同学科的研究的视角和方法进行了融合。更多还原

【Abstract】 With the dilute ideology that swept every country in the whole world, the operations of the governments of different nations don’t focus on the difference of political ideology and regime any more, but the governmental governance capacity as measured standard instead. As one of the critical standard to measure and judge the capacity of governmental governance , the government’s fiscal capacity is regarded as the most important respect. Without the support from public finance, all the government activities and behavior can’t move on. With the development of the internet technology and the rise of the media supervision, which both wake up the public’s enthusiasm and demand for public finance.In the last decade, the Chinese public budget reform had a breakthrough in the reform of sector budget , government procurement and centralized collection and payment by the state treasury. In a word, the feature in this reform highlighted a technical orientation. However, the reform that featured system and technology emphasized more science in budget but it pays little attention to the democracy in budget. As a solid foundation of public finance, public reform is how to deal with the relationship between the budget and governmental democratic governance and to balance the science and democracy in budget. But as a matter of fact, the reform in the past few years didn’t pay enough attention to the two former relationships.In the background of gradual warming attention to governmental budget from the public and in the trend of demanding for democracy in public finance, public participation in budget appeared in the people’s sight. Public participation in budget has become an innovation to traditional budget management. In such a model, the public was allowed to participate to every process in the budget. During the whole process of budget, the public has the opportunity to participate and influence the allocation of social resources and social policy. The public also can monitor and evaluate the result of budget expenditure. Public participation in budget has become a new trend in budget reform in global grass-roots government based on the advantages mentioned before. In recent years, a surge of public participation in governmental budget appeared in some regions in China. Participatory budget has achieved an excellent effect as a new trying and breakthrough in China’s local government. Participatory budget also has become an innovation of system in the democratic governance of local government. This paper focus on the participatory budget in China and make a in-depth analysis and research in this new model in budget management particularly in the trend of democracy in budget. This paper firstly begins to build a structure for the theoretical basis of participatory budget combined with the historical background of China’s public budget reform. At the same time, participatory budget as a reform experience introduced from abroad, this paper focuses on how it works in China in chapter 3. As a reform experience introduced from abroad, especially through the localization, what the experience model will be formed and the reason of the difference both will be discussed in this paper. This paper further analyzes the participatory budget in China after the analysis of the fact of participatory budget. The further analysis displays the conditions of China’s participatory budget, the operation mechanism between different practice models, the effect factors of participatory budget in China and the measures taken to perfect the China’s participatory budget. In perspectives of the science and sustainable development for participatory budget in China, this paper makes a reasonable plan for the development targets for participatory budget in the future. And build a primary system and structure for the public participation in budget in China.In the past, people always do this research from the subject of political science, economics and so on. The paper study the participation in governmental budget based on the perspective of budget democracy. Beside this, this paper makes use of the budget democracy-related theory and combines the normative analysis with empirical analysis. The paper also combines qualitative research with quantitative research. In addition to use the routine subject of political science and administration management, the paper also makes use of the theoretical tools and models of public finance and economics to mix the different perspectives and research methods.更多还原