现代财政制度的核心价值及其实现路径——基于参与式预算的分析视角

摘要

The core values of modern financial system are rationality,democracy,legalization and effi-ciency.Participatory budget is the specific financial practice w hich embodies the spirit of deliberative de-mocracy.The relation between the government and the public will be enhanced through the process of par-ticipatory budget,because the public are likely to devote themselves to the supervision over the behavior of the government.The budget law should be carried forward in the field of power restraint and right protec-tion at the same time.The integration of participatory right with every links of the budget can not only op-timize the governance model of the government but also echo the purpose of finance serving for the people.%现代财政制度核心的价值追求是:理性、民主、法治、效率.参与式预算是协商民主在财政领域的具体实践,加强了政府与社会公众之间的有效连接,集聚了财政制度的社会监督力量,有助于财政制度的改革从浅水区向深水区推进.预算法不仅应当对政府限权,还应该对公民确权.新预算法在限权方面确实有实质性的进步,但是在确权方面还有待加强.将预算参与权融入预算的各个环节,不仅优化了政府的治理模式,还回应了财政为民的宗旨.