民主文化下的财政监督:从参与到治理  

Supervision of Government Revenue under the Democratic Culture: from Participation to Governance

作　　者：李燕[1] 王威[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《教学与研究》2013年第4期14-20,共7页Teaching and Research

基　　金：国家社科基金项目"财政民主与监督的环境基础研究"(项目号:09BZZ036);北京市哲学社会科学规划项目"财政监督视角下的全口径;多维度政府预算报告体系构建研究"(项目号:11JGB091)的阶段性成果

摘　　要：从协商式民主文化出发考虑财政监督的意义,会发现财政监督体系是否完整与财政活动多元参与者密切相关,财政监督不是独立于管理的过程,而是基于受托财政责任关系的要求而进行的控制活动。构建民主文化下完整的财政监督体系的重点是在参与式治理的基础上有序地推动监督财政。预算监督作为控制政府施政最为有效的工具,与民主成长息息相关。If we examine the issue of government revenue from the perspective of consultative democratic culture,we would find that the degree of a revenue supervision system＇s completeness is closely associated with the multiplicity of government revenue activities＇participants. Government revenue supervision is,rather than independent of general management,an activity based on controls exercised to fit the need of a relationship of government revenue＇s trustee liability. Therefore, the key to constructing a complete government revenue supervision system is to promote su-pervision-based revenue based on participatory governance. Budget supervision as a most effective instrument of controlling governmental operations will contribute much to the fostering of a dem- ocratic climate in China.

关 键 词：民主文化 财政监督 参与式治理 

分 类 号：F812.2[经济管理—财政学]