论历史视角下财政民主的理论逻辑  

Research on the Theoretical Logic of Fiscal Democracy in Historical Perspective

作　　者：王威[1] 马金华[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《中央财经大学学报》2013年第3期7-12,共6页Journal of Central University of Finance & Economics

基　　金：国家社科基金项目(09BZZ036);(AED045);教育部211工程项目;中国财政发展协同中心项目的部分研究成果

摘　　要：现代意义上的财政应是公共性、民主型的财政。从历史视角探究财政民主的渊源,可追溯到预算民主制度的建立过程。论文对"财政民主的理论逻辑"做出了系统的梳理,总结出规律性的认识:市场经济是财政民主的经济环境;财政民主应体现对公共产权的保护;民主财政是公共预算改革和民主政治发展的合力;社会契约、政府信用和公民参与制度是财政民主的社会条件。The modern sense of Finance emphasize on public and democratic type.The history of fiscal democracy is the development of the public finances.The historical origins for the fiscal democracy are the process of budget democratic system to be established.In this paper,the logic of fiscal democratic theory is systematic summed up.There are the understandings of the laws： the market economy is the economic foundation of fiscal democracy;fiscal democracy should reflect on protection for public property rights;the democratic finance is the joint force of public budget reform and democratic development;the social contract,government credit and citizen participation system are social conditions of fiscal democracy.

关 键 词：财政民主 历史渊源 理论逻辑 

分 类 号：F810[经济管理—财政学]