论参与式预算实施的现实瓶颈及其在我国的构建——兼谈我国《预算法》的修改及完善

当前,参与式预算已经作为一种公民直接参与预算决策过程以提高预算民主的一种重要方式而广泛运用于各国的预算管理实践中,然而,参与预算的实践和试点并未实质性地推动我国立法的改变,在我国的《预算法》及其《修正案》中未对公民在预算过程中的权利进行规定,政府占据了过宽的预算平台而忽视了公民参与预算的重要意义。因此,在借鉴国际参与式预算经验,总结我国实践的基础上,以我国《预算法》的修改为契机构建完善的参与式预算机制极为必要。

The Real Bottleneck of Implement of Participatory Budgeting and its Construction in China-on the Modification and Perfection of Budget Law

At present participatory budgeting has become an important form for citizens to directly participate in the process of budget decision and is widely used in the practice of budget management in the world.However,the practice and experiment of participatory budgeting has not concretely changed the legislative situation in China.In China＇s Budget Law and its modifications haven＇t prescribed the rights of citizens in participating in the process of budget decision and government has neglected the significance of participatory budgeting.Therefore,China＇s Budget Law needs to be modified and perfected.