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出 处:《湖南科技大学学报(社会科学版)》2014年第3期47-53,共7页Journal of Hunan University of Science and Technology(Social Science Edition)
摘 要:公共预算涉及最广泛的公众利益,因此在其中引入公众参与程序,并将其制度化,以三位一体的规制层级予以保障,是极具意义的。在我国,公共预算中的公众参与程序的发展深受公民、政府和社会资本等具体环境之影响,存在着适应地域窄、运用层级低、机制单一、有效性不足等多方面缺陷。为了填补传统研究领域空缺,构建公共预算中的公众参与程序制度,从理念到原则再到模式,作了从宪法高度到诉讼保障的全方位制度安排,以此保障公共预算中真正融合公众参与。Public budgets involve the most extensive public interests,thus it is of great significance to in-troduce the public involvement procedure,and get it institutionalized and regulate the level of the trinity sys-tem.In China,the development of the public involvement in the public budget has been greatly influenced by the specifically environmental conditions,i.e.the citizens,the governments and the social capitals.There ex-ist many deficiencies,such as narrowly adapted regions,low-level hierarchy,single mechanism,and lack of effectiveness.In order to fill the gap of traditional research fields and construct the system of the public in-volvement procedure in the public budget,this paper analyzes the comprehensive institutional arrangements in the Constitution and the litigation guarantee from the perspectives of concepts,principles and modes,so as to truly integrate the public involvement into the public budget.
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