CAJ | 학술논문

财政民主化是中国未来财政制度改革乃至社会经济与政治发展无法回避的重要主题,但在实践中正面临着治理有效性的挑战。广东省佛山市近年来在财政民主化方面进行了创新性的探索,取得了较好的治理绩效。其原因在于建立了绩效管理与协商治理相结合的机制体系,使得财政民主的价值合法性和治理有效性得到了有机统一。在实践基础上,进一步理解财政民主与治理绩效关系的内在机理及创新之处,将有助于从理论和实践两个层面推动财政民主向更广更深层次发展。
재정민주화시중국미래재정제도개혁내지사회경제여정치발전무법회피적중요주제,단재실천중정면림착치리유효성적도전。광동성불산시근년래재재정민주화방면진행료창신성적탐색,취득료교호적치리적효。기원인재우건립료적효관리여협상치리상결합적궤제체계,사득재정민주적개치합법성화치리유효성득도료유궤통일。재실천기출상,진일보리해재정민주여치리적효관계적내재궤리급창신지처,장유조우종이론화실천량개층면추동재정민주향경엄경심층차발전。
As an important and unavoidable issue in fiscal system reform and social,economic and political development in future China,public finance democratization is being faced with the challenge of effective governance in practice.Foshan government has recently achieved good governance performance in public finance democratization through innovative exploration,in which a mechanism combining performance management and consultative governance has been set up,therefore unifying the value legitimacy and governance effectiveness of fiscal democracy.A further understanding of the inherent mechanism and innovation concerning the relationship between public finance democracy and governance performance on the basis of practice will help to promote a wider and deeper development of public finance democracy in terms of both theory and practice.