国家治理与现代预算公开制度改革

摘要

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.%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。