作 者: ;
机构地区: 中山大学政治与公共事务管理学院
出 处: 《金陵科技学院学报(社会科学版)》 2007年第1期58-61,共4页
摘 要: 我国政府预算改革一直处于探索之中,实现预算过程的民主化是我国预算改革的重要目标之一。推进并提高预算参与是实现这一目标的重要途径。公共预算是政府活动的核心组成部分,它涉及广泛的公共利益。因此,公民在政府预算中的参与具有必要性和正当性。对美国地方政府预算参与的理论研究与实践探索予以总结,从而为我国预算改革提供借鉴。 The budgetary reform in our government has been explored all the time, and one of the major goals is the achievement of democratic budgetary process. To promote and improve budgetary participation is an important approach to this goal. Public budget is the core component of government activities, and it involves extensive public value. So, it is necessary and proper for citizens to participate in public budget. This paper makes a summary of theoretical research and practical exploration on budgetary participation in American local government in order to give a reference to Chinese budgetary reform.
领 域: [经济管理]