CAJ | 학술논문

本文探讨在“一国两制”框架下澳门财政预算透明问题。从政府内部预算信息、对外发布信息的完整性、公众和议会参与预算制定等探讨预算的形成、执行及评估的过程。分析结果显示，澳门财政预算信息内容发布的精细性较强，且公开的渠道亦较为多元，政府内部层级之间的财政预算透明度相对较高，但在财政预算编制过程中涉及的预算信息公开、财政预算追加等环节的信息透明度则仍有进一步加强及改善的空间。文章建议澳门相关财政部门在预算编制技术不断进行改进的同时，亦有必要逐步加强公众对财政预算的认知、解读和参与程度，以便了解当前社会大众对财政预算的资源分配期望和满意度，更好地提升澳门特区政府施政的合法性。
본문탐토재“일국량제”광가하오문재정예산투명문제。종정부내부예산신식、대외발포신식적완정성、공음화의회삼여예산제정등탐토예산적형성、집행급평고적과정。분석결과현시，오문재정예산신식내용발포적정세성교강，차공개적거도역교위다원，정부내부층급지간적재정예산투명도상대교고，단재재정예산편제과정중섭급적예산신식공개、재정예산추가등배절적신식투명도칙잉유진일보가강급개선적공간。문장건의오문상관재정부문재예산편제기술불단진행개진적동시，역유필요축보가강공음대재정예산적인지、해독화삼여정도，이편료해당전사회대음대재정예산적자원분배기망화만의도，경호지제승오문특구정부시정적합법성。
This paper discusses Macao SAR's budgetary transparency under the Framework of“One Country ,Two Systems” . The internal integrity of governmental budgetary information and its release ,citizen participation and the role of Legislative Assembly in the process of formulation , execution and evaluation will be evaluated . The result shows that internal transparency among the governmental hierarchies and level of budgetary information integrity are relatively high ,the chan‐nels of information release are also diversified . However ,the level of budgetary transparency during the process of formulation and supplementary budgeting should be improved . The fiscal departments should strengthen the techniques of budgeting ,public cognition and participation in the above process . Moreover , the government should recognize the current expectations and satisfaction among the allocation of public re‐sources in order to enhance legitimacy of the Macau SAR government .