作　　者： ;

机构地区： 广东商学院财税与公共管理学院

出　　处： 《广东商学院学报》 2009年第1期36-41,共6页

摘　　要： 民主财政是按照民众的意愿,通过民主的程序,运用民主的方式来理政府之财。中国财政的民主化进程虽然取得了一定的成就,但仍面临着不少的问题。如何选取最为合适的民主财政形式,寻求具有可操作性的民主财政路径,是现阶段必须认真思考的问题。要推进财政的民主化,必须进一步增强财政的透明度,完善财政的民意表达机制,坚持依法理财、强化财政监督,合理限制国家财政权,合理界定各级政府财政权限。 Democratic finance is to manage the democratic procedure and in a democratic chievements, it still has a lot of problems. We finance for government according to the people＇ s desire, through way. Though China＇ s fiscal democratization has made some amust think about how to select the most suitable pattern of democratic finance, howto seek the most pratical path of democratic finance. For promoting the process of financial democratization ,we must further enhance financial transparency, optimize public opinion expression mechanism on finance, persist in financial management in accordance with the law, strengthen financial supervision, reasonably restrict the financial discretion of the government, and reasonably define the financial discretion of the local government at all levels.

关 键 词： 公共财政 民主财政 财政监督 财政权限

领　　域： [经济管理]