公共财政理念与中国预算法完善

我国要建立和市场经济相适应的公共财政模式,预算法作为财政法的重要组成部分,从公共财政理念角度看我国预算法还有诸多需要完善的地方.文章从公共财政决策的民主性、支出的公共性、社会监督的公开性探讨了现行预算法的缺陷并提出相应的修改建议.

Thought of Public Finance and Perfection of Chinese budget Law

our country should establish the public fiscal model which fit the market economy and the Budget Law is the important part of the Fiscal Law.Since it needs more improvements on the Budget Law in our country from the view of the reforming public fiscal,the writer of this paper discusses about the deficit of current Fiscal Law concerning to the democracy of the policy decision on Public Fiscal,the publication of expenditure and social supervise.Apart from that,the writer also proposes some related suggestions of modifying.