经济与管理研究
經濟與管理研究
경제여관리연구
Research on Economics and Management
2015年
2期
94~99
,共null页
国家治理 预算公开 全口径预算
國傢治理 預算公開 全口徑預算
국가치리 예산공개 전구경예산
state governance open budget system full-covered budget
民主、法治、透明、公众参与是国家治理善治的典型特征。中国国家治理现代化的提出势必导致包括预算制度在内相关制度发生变革。如何解决中国政府法律法规体系建设、预算公开内容和手段、预算监督体系等方面存在的诸多不足，是预算制度改革的重要内容。在分析的基础上，文章提出贯彻国家治理现代化的理念，完善与预算公开相关的法律法规体系，细化全口径预算体系下的公开内容，完善网络预算公开的手段，强化人大监督和审计监督为主预算监督体系的解决对策。
民主、法治、透明、公衆參與是國傢治理善治的典型特徵。中國國傢治理現代化的提齣勢必導緻包括預算製度在內相關製度髮生變革。如何解決中國政府法律法規體繫建設、預算公開內容和手段、預算鑑督體繫等方麵存在的諸多不足，是預算製度改革的重要內容。在分析的基礎上，文章提齣貫徹國傢治理現代化的理唸，完善與預算公開相關的法律法規體繫，細化全口徑預算體繫下的公開內容，完善網絡預算公開的手段，彊化人大鑑督和審計鑑督為主預算鑑督體繫的解決對策。
민주、법치、투명、공음삼여시국가치리선치적전형특정。중국국가치리현대화적제출세필도치포괄예산제도재내상관제도발생변혁。여하해결중국정부법율법규체계건설、예산공개내용화수단、예산감독체계등방면존재적제다불족，시예산제도개혁적중요내용。재분석적기출상，문장제출관철국가치리현대화적이념，완선여예산공개상관적법율법규체계，세화전구경예산체계하적공개내용，완선망락예산공개적수단，강화인대감독화심계감독위주예산감독체계적해결대책。
The typical characteristics of good governance lie in democracy,rule of law,transparency and public participation.The proposal of the state governance modernization will lead to the reform of relevant systems,including the budget system.Deficiencies of the construction of law and regulation system,content and means of open budget and supervision system are presented in the article.Based on the analysis,the paper proposes the ideas of implementing the state governance modernization,improving the law and regulation system which relates to the budget openness,detailing the disclosure of the full-covered budget and improving the means of open budget network.In addition,the article proposes the strategies of strengthening the budget supervision system mainly including the supervisions of the People Representative Conference and audition.
