预算民主视阈下的我国财政“超收”现象审思  

Examining China′s Fiscal "Surplus Revenue" Phenomenon in Vision of Budget Democracy

作　　者：付爱兰[1] 

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《内蒙古大学学报（哲学社会科学版）》2013年第2期11-17,共7页Journal of Inner Mongolia University(Philosophy and Social Sciences)

摘　　要：我国政府财政收入连续十多年大幅超过预算收入,尽管有一定的客观原因,但根本原因还在于我国现行预算制度存在背离民主预算控制的因素,给政府脱离预算约束、无限超收提供了可操作的空间。完善超收预算法制建设,加强人大的预算审批监督,加大预算公开和公民预算参与的力度等三项措施是现阶段规范我国财政超收问题的路径选择。In China, the government fiscal revenue has been beyond the budget revenue drastically morn than ten years. Although, it is, to a certain extent, caused by some objective reasons, the fundamental reason lies in the existence of the current budget system flaw in our country which offered operation space for government to operate out of control of democratic budget con- straint and overcharge infinitely. To perfect the excess budget legal construction, to strengthen the supervision of the NPC Budget approval and to increase the intensity of public budgets and citizens budget participation are the three measures of the path to con- trol the fiscal revenue and expenditure.

关 键 词：预算民主 公共财政 财政超收 预算收入 

分 类 号：D633[政治法律—政治学]