预算公开的目标及其实现路径  

Goal of Open Budget and Its Realization Route

作　　者：甘功仁[1] 

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《法学杂志》2012年第12期55-61,115,共8页Law Science Magazine

摘　　要：公共财政是民众主导的财政。实现公共财政的重要前提是公众的广泛参与和监督,而公众广泛参与和监督的基本前提是财政预算的公开与透明。预算公开的具体要求,有预算内容公开的完整性、预算过程公开的完整性、预算信息公开的通俗化、预算公开方式的多样性等内容;对于预算公开的法律制度保障,主要应加强预算公开的立法、强化公众参与的制度保障、坚持"公开为原则,保密为例外"的信息公开原则;我们要注意增强政府及政府官员和社会公众的预算公开意识。预算公开是一个渐进的过程,应当分阶段地逐步加以实现。This dissertation discusses the goal of open budget and its realization route from the aspects of the specific requirements, legislative guarantee and the enhancement of the open budget awareness. The specific re- quirements of open budget include the integrity of the content, the integrity of the budget process, the populariza- tion of the budget information, the diversity of the open budget approaches, etc. The legislative guarantee of the open budget covers strengthening the budge legislation, intensifying of the public participation system, adhering to the principle of information openness, etc. The problem of enhancing the awareness of open budget is mainly ana- lyzed from the aspects of improving the consciousness of the public and the government and its officials.

关 键 词：预算公开的目标 预算公开完整性 公众参与 公开意识 

分 类 号：F812.3[经济管理—财政学]