| 我国应建立重大公共支出决策听证制度 |
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| 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, 0(3): 52-59 |
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| 作者姓名： | 邢会强 |
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| 作者单位： | 北京大学法学院,北京,100871 |
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| 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
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| 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 |
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| XING Hui-qiang. Establishment of System of Hearing for Significant Public Expenditure in China[J]. Administrative Law Review, 2004, 0(3): 52-59 |
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| Authors: | XING Hui-qiang |
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| 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. |
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| Keywords: | Public Funds Significant Public Expenditure Decision-making Hearing |
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