CAJ | 학술논문

十八届三中全会指出，财政是国家治理的基础和重要支柱，并要求从实施全面规范、公开透明的预算入手，改革预算管理制度。如何构建公开透明的预算制度，并以其为手段实现全面规范的现代预算制度建设，这将是今后地方政府预算改革的重点。本文从无锡市、温岭市、焦作市三个地方政府推动参与式预算改革的案例入手，分析和讨论推动地方政府预算公开透明制度建设的方式方法，并且指出地方政府通过推动参与式预算改革，不仅有助于推动预算公开透明，更有利于促进地方治理体制建设。
십팔계삼중전회지출，재정시국가치리적기출화중요지주，병요구종실시전면규범、공개투명적예산입수，개혁예산관리제도。여하구건공개투명적예산제도，병이기위수단실현전면규범적현대예산제도건설，저장시금후지방정부예산개혁적중점。본문종무석시、온령시、초작시삼개지방정부추동삼여식예산개혁적안례입수，분석화토론추동지방정부예산공개투명제도건설적방식방법，병차지출지방정부통과추동삼여식예산개혁，불부유조우추동예산공개투명，경유리우촉진지방치리체제건설。
The Decision on Major Issues Concerning Comprehensively Deepening Reforms, adopted at the close of the Third Plenary Session of the 18th CPC Central Committee, points out that, the fiscal system is a basis and an important guarantee of State governance. Improving the budgetary system should start with standardizing and opening comprehensively budget system. How to build an open and transparent modern budget system, by which build a comprehensive and standardized budget system, is a focus of future reform of local government budgets. Based on the three cases of Wuxi City, Wenling City and Jiaozuo City concerning participatory budget reform, this paper analyzes and discusses the way and method which local governments set up the open and transparent modern budget system and points out that participatory budget reform has not only been helpful for promoting budget transparency, but also been conductive to the promotion of the governance level of local governments.