国家预算信息公开的本质及其实现路径  

Essence of State Budget Information Disclosure and Realization Path

作　　者：许诺[1] 凌思远 贾婧[1] XU Nuo;LING Siyuan;JIA Jing(School of Accouting,China University of Finance and Economics,Beijing 100081,China;School of Business,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]中央财经大学会计学院,北京100081 [2]北京工商大学商学院,北京100048

出　　处：《北京工商大学学报（社会科学版）》2018年第2期27-37,共11页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金重大项目(14ZDA027);北京市社会科学基金项目(16GLC045);北京市社会科学基金重大项目(15ZDA51)

摘　　要：从税收史学上讲,公民与国家之间的"权责对等"维系着经常性赋税所形成的长期稳定的税收关系,国家接受公民让与部分私权必然需要承担按照公民意愿支出财政资金的责任。而国家预算作为实现权责对等的必然手段,其预算信息公开本质上则成为实现权责对等的具体实践形式。国家预算信息公开保障了公民的知情权,是公民监督政府是否按照公民意愿支出财政资金的起点,也是实现预算参与、预算民主的先决条件。在分析英美国家预算信息公开经验的基础上,结合我国的历史教训,认为需要在健全预算法律、完善管理机制、强化审计监督、拓展信息渠道四个方面保障公民的知情权,以促进权责对等,从而发挥国家预算的治理作用。From the history of taxation,the“authority with corresponding responsibility冶between citizens and nation sup鄄ports the long鄄standing and stable tax relationship formed by recurrent taxes.A nation accepts a part of private rights transferred by citizens and it is necessary for the nation to take on the responsibility to spend the fiscal fund according to the citizen’s willing-ness.The state budget is a necessary measure to realize the“authority with corresponding responsibility冶,so in essence the budget information disclosure is a concrete form of practice to realize the“authority with corresponding responsibility”.The state budget information disclosure has guaranteed the citizens’right to know.It is the beginning for citizens to monitor the governments whether to spend the fiscal fund according to the citizen’s willingness and it is a prerequisite to realize the budget participation and budget democracy.Based on the analysis of the experiences in state budget information disclosure in the UK and the USA,com-bined with the historical lessons in China,this paper proposes to protect citizens’right to know from four aspects,i.e.improving the budget laws,perfecting the management mechanism,strengthening the audit supervison,and expanding the information cha

关 键 词：国家预算 信息公开 权责对等 公民知情权 经常性赋税 国家治理 

分 类 号：F812.3[经济管理—财政学]