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我国应建立重大公共支出决策听证制度
引用本文:邢会强.我国应建立重大公共支出决策听证制度[J].行政法学研究,2004(3):52-59.
作者姓名:邢会强
作者单位:北京大学法学院,北京,100871
摘    要:为保障纳税人对公共资金动用的参与权 ,防止腐败 ,应建立重大公共支出决策听证制度。这一制度应定位于非正式听证 ,主要发挥咨询性功能 ,应具有民主性、公开性、公正性、科学性、规范性和效率性。具体构架包括适用范围、听证的主持人及主持机构、参加听证的代表的产生及其权利义务、非代表纳税人的权利、听证记录的约束力以及法律责任等内容

关 键 词:公共资金  重大公共支出  决策  听证

Establishment of System of Hearing for Significant Public Expenditure in China
XING Hui-qiang.Establishment of System of Hearing for Significant Public Expenditure in China[J].Administrative Law Review,2004(3):52-59.
Authors:XING Hui-qiang
Abstract:System of hearing for significant public expenditure should be established to protect the right of taxpayers to participate in using public funds and prevent corruption. It is a kind of informal hearing with democracy, publicity, fairness and efficiency. This system should include following contents: the scope of application, moderator of hearing,representatives and their rights and obligations, binding force of the hearing record, legal liabilities etc.
Keywords:Public Funds  Significant Public Expenditure  Decision-making  Hearing
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