公共预算立法决策现状分析与对策

公共预算决策由行政预算编制和立法预算审批两个环节构成.当前,公共预算立法审批在法规建设、运行机制和自身建设等方面取得了长足的进展,但在实践中仍存在一定的问题.公共预算决策由人大代表、政府官员、部门组织和社会公众等利益相关者制定.我们在对决定或影响公共预算立法决策的相关因素进行分析后,提出加强和改进公共预算立法决策的对策建议.     

英国议会监督预算制度及借鉴

监督政府预算是议会的重要职能。英国作为议会之母,其预算监督制度在世界上较为完善,梳理和回顾英国的预算监督制度将为我国人大预算监督工作提供重要的启示。在系统地总结英国议会监督预算的主体、内容和程序以及审批的基础上,分析了可供我国借鉴的议会监督预算的做法。     

政府资金来源在农村社会保障建设中的主导地位及立法建议

资金来源是否有保障，是农村社会保障建设成败的关键。政府为农村社会保障提供资金支持，是公共财政的职能体现。从现实来看，政府作为最重要的大责任主体其投入不足。之所以会出现这种状况，主要有两大原因：一是对农村社会保障认识存在误区；二是农村社会保障资金来源的法律阙如。政府主导的资金来源及立法，可着重考虑以下方面：在《预算法》等法律中增加财政支持农保的相关规定；在《土地管理法》中明确政府可从土地收益中提取农保资金；将投向“三农”的资金纳入《农民权益保护法》转化为农保资金；适时制定《社会保障税法》开征社会保障税；立法规范国有股转持充实社保资金账户。     

我国政府预算透明度的考量和提升

在现代民主国家,政府预算的透明度具有重要意义,因为它在一定程度上代表着一国的民主程度。1990年代以来,通过以部门预算为主导的一系列预算改革,我国预算透明度有所提高,但按照国际标准考量,仍处于较低水平。在当前的政治和经济条件下,可以考虑着重从界定清晰的政府范围、严格预算外资金管理和推进部门预算等方面改进。     

中西预算审查监督比较研究

预算制度的历史变迁,经历了从专制的王权预算到民主政府预算的转变过程。预算审查监督作为立法机构对政府预算的控制制度,也经历了同样的发展过程。它既是政府预算制度发展的最终结果,也是政府预算制度产生的最初目的。本文通过中西预算审查监督历史比较分析,研究在我国中央和地方政府预算制度改革中,各级人大对本级政府预算审查监督的启示与借鉴意义。一、西方主要国家议会财政权的发展途径英国议会财政权的最终确立经历了400多年时间。此后,其他资本主义国家议会财政权相继确立,如美国通过独立战争、法国通过资产阶级革命确立了议会财政权…     

基于新公共管理模式的政府预算体系

随着新公共管理理论在我国的应用,预算会计环境发生了巨大的变化.政府职能的转换、公共财政体制的建立、政府收支分类科目的变化、政府绩效评价制度的建设以及政府监督的加强等改革措施的实行,对政府会计及政府财务信息提出了新的要求.我国现行预算制度的不适应性日益突出,迫切需要进行预算会计改革,建立政府会计体系.应从新公共管理模式的透明度、负责任、灵活性、前瞻性、法律和正直原则的角度来构建政府会计体系.     

政府收支分类改革与重构政府预算监督体系

为完整、准确地反映政府收支活动,进一步规范预算管理、强化预算监督。财政部决定自2007年1月1日起全面实施政府收支分类改革,这一举措,必然对我国现行预算管理模式,尤其是预算监督机制产生深远影响。原有政府收支分类由于收入范围过于狭窄,支出项目分类较粗,分类体系欠规范弱化了部门预算监督职能。新的政府收支分类体系为保证预算的详细和规范创造了必要的条件。细化和完整的部门预算对部门预算各监督主体:人大监督、财政监督、社会舆论监督提出新的要求。以此次政府收支分类改革为契机,重构部门预算监督体系十分必要。     

关于完善人大对政府预算审查监督制度体系的构想

审查批准预算、监督预算执行,是宪法和法律赋予各级人大及其常委会的重要职权。加强和改进人大预算审查监督,对于发展民主政治、建设市场经济、构建和谐社会具有重要意义。人大预算审查监督法制基础、运行机制和自身建设情况,还存在法律法规制度缺失、审查监督工作乏力、支持保证条件不足等问题。人大预算审查监督制度体系框架包括:具体制度安排,实施机制,制度环境,三者最终形成了政府预算“立法、决策、执行、监督”相互分离制约,“四位一体”的人大预算审查监督制度体系。     

论日本财政预决算审议中的代议民主

立宪政体是指在宪法上设计国家权力结构及运作制度,并依据宪法施行国事的政治体制,代议民主、财政预算是立宪政体的两项重要内容.历经120年发展,日本立宪体制由明治宪法上君主主权转变战后宪法的国民主权,国会及其预算职能随之发生改变,地位日益凸显,代议民主已经成为日本财政预决算审议的重要特色.我国应借鉴日本法的经验,以<预算法>修改为契机,深化预算体制改革,积极推进宪政国家建设.     

推进社会性别预算的路径选择与保障机制——基于社会性别主流化视角的考察

社会性别预算是实现社会性别主流化的重要途径之一.通过社会性别预算,重新审视包括公共预算在内的经济社会政策,对于推动性别平等和公共预算改革具有重要意义.社会性别预算并非要求财政资源在男女两性之间平均分配,而是通过分析预算决策对男女两性的不同影响,对公共预算做出社会性别敏感回应,从而使公共预算满足不同群体的不同需求,是促进社会性别平等和提升预算管理水平的有效手段和途径.社会性别预算在中国的推进,大体有非政府组织主导型、政府财政部门主导型和人大主导型三种路径,在实践中需要循着因地制宜选择试点模式、开展交流培训、健全分性别统计制度等发展路径加以展开.同时,还应从规范法律政策体系,增进预算透明度,加强预算能力建设,搭建合作平台等方面完善相关保障机制.     

A Realistic Path to Implementing China’s Budget Law

The core issue for the implementation of modern budget law is to optimize the satisfaction of society’s demand for public goods. The form of implementation mechanism that will best achieve this goal has thus become a major topic in the field of legal research. To go beyond the Anglo-Saxon budget model and construct a realistic path for the implementation of China’s budget law, this issue needs to be explored from the perspective of Chinese citizens in a way that safeguards the fundamental interests of the people and is premised on upholding and improving the People’s Congress system, so as to achieve a balance between internal and external budget allocation relationships. There are three routes to implementing China’s budget law: the political, the social, and the judicial. Under the first, citizens’ political identity interests are represented by deputies who oversee the budgetary powers of administrative bodies through the People’s Congress. Under the second, citizens individually or collectively participate, influence or even decide the allocation of public economic resources through dialogue, negotiation, reasoning and argument with the responsible budgetary agency in the course of the budget’s compilation, examination and approval, execution and supervision. Under the third, the establishment of a system for budgetary litigation allows citizens to participate in and supervise the implementation of the budget law, individually or collectively. This provides judicial security for the law’s implementation. These three realistic implementation routes represent the dialectical unity of concerted institutional effort aimed directly at effective implementation of budget law. Judicial interpretations of budget law implementation indicate the importance and urgency of promoting national governance capacity through reform of the legal systems governing finance and taxation. This explains the significant role of finance and taxation law in national governance.     

中国行政纠纷解决的制度选择——公民需求的视角

利用一个于2005年在中国28个省份进行的综合社会调查数据（CGSS2005）,对中国行政纠纷的分布以及中国公民如何有针对性地进行纠纷解决的制度选择进行定量经验研究。研究发现,针对行政纠纷,现阶段中国公民的法律意识并不淡漠。但现实的制约使得一些公民采取司法程序及准司法程序之外的渠道解决此类纠纷。公民对中国行政纠纷解决存在事实上的＂双轨＂制度需求,即,公民对通过（准）司法渠道和党政渠道解决纠纷有同等程度的需求。此外,不同社会群体对行政纠纷解决渠道的选择偏好也呈现多元性。基于经验研究,对当前的相关研究进行理论和方法论的反思,并呼吁理论研究和制度建设做到真正了解并尊重公民的意愿。     

预算编制模式研究

预算过程包括编制、审议、执行和监督四个阶段,其中预算编制是整个预算过程的起点和基础。通常意义上,对预算的关注和斗争集中于审议阶段,而忽略了编制。事实上,科学的编制模式是形成优良预算案的决定性步骤。规划合理的编制模式,不但能防止审议阶段的矛盾聚集和激化,还能有效提高审议效率,避免浪费。合理的预算编制应是一个开放、主动、专业的综合性工作,既能保证反映民意,又能保证技术支持,还能与国家的整体规划相配合。     

The Rule of Law Approach to Government Governance in China*

Chinese government governance involves the two dimensions of autonomy and co-governance. The process of moving from government management to government governance is a synchronous process of moving from government by a legal system to a “rule of law” government. Such governance coincides with the rule of law in terms of fundamental guarantees, governance frameworks, intrinsic values, external forms, goal pursuits and construction paths and lays the foundation for the realization of government governance. The multi-subject structure, multiplicity of rules and regulations, interaction of processes, diversity of modes and complexity of disputes in this form of governance place new demands on the construction of the rule of law. In response to these needs, we should improve the government’s functional orientation and the disposition of its powers by means of statute law; expand the types of administrative bodies and improve the laws on administrative organizations; enrich the sources of law; use consensus rules to improve controlling rules; be guided by interactivity in improving the administrative procedure system; normalize diversified administrative behavior; and establish multiple dispute resolution mechanisms and strengthen right relief. This will highlight the rule of law path taken by government governance. In the course of the integration and interaction of such governance with the rule of law, we will need to coordinate our responses to its latent risks, such as governance pitfalls and the limitations of the rule of law.     

行政强制设定权的原则与规则

作者认为，我国行政强制设定权的基本原则是行政强制权与行政职权的关系，行政强制设定权与宪法和法律所确立的法律制度基本框架的关系，行政强制权与公民、法人合法权益的关系，行政强制与现代法治理念的关系。而行政强制设定应当遵守的法律规则有授权规则，权利规则，时限规则，事项规则，补充规则。     

Does Parental Participation in Schools Empower or Strain Civil Society? The Case of Community‐managed Schools in Central America

Among the various educational models in Latin America that seek to increase parental participation in schooling, perhaps the most far‐reaching is the experiment with self‐managed schools. These are publicly funded schools administered by parents. Broad public powers, such as the capacity to decide the budget and make staffing decisions, are given to parents, many of whom have had very limited prior administrative experience. How does this policy innovation impact on civil society? Does parental participation in school administration empower participating citizens or strain civil society? There are various ways of answering these questions. This article looks at some possible ways to conceptualize and assess the relationship between parental participation in self‐managed schools and civil society. The article draws from the experience of El Salvador, Guatemala, Honduras and Nicaragua, where these reforms have advanced significantly since the 1990s.     

The Changing Shape of Welfare Policy in Korea: Analysis of Break Point in the Welfare Budget

This paper aims to investigate the welfare policy change in South Korea. Based on punctuated equilibrium theory, I analyze kurtosis and break point of the distribution of variation in the general government welfare budget. As a result, the change in welfare budget levels in South Korea has been quite moderate. But two break points were set in 1977 and 1999. These cutoff points are related with the change of the Korean Welfare State and clearly distinguished from different times. That is, the characteristics of structure that were built during these two time periods have lasted until now. Specifically, the responsibility of state in welfare is narrow. And the feature of employment‐friendly welfare policy was formed in 1977. Also, the focus on livelihood security and employment in welfare spending was constructed in 1999. The analysis of budget is a useful tool in examining the policy change. We expect to find more specific characteristics of the Korean welfare state including special accounts and funds in future.     

利益威胁、政府工作满意度与市民对进城农民的接纳意愿——基于CSS2011数据的实证分析

本文讨论了当代中国城市本地人排斥进城农民这一问题的发生机制。通过剖析经典利益威胁假说，依托冲突理论以及中国的现实情境，本研究考察了市民与政府关系的演化及其对排斥进城农民的影响。通过对“2011年中国社会状况综合调查”数据的分析，本研究获得以下发现：（1）本地市民对进城农民的排斥部分源于其当前生活境遇的恶化，但更主要的原因是过去的利益受损经历以及对未来社会地位变化的悲观预期；（2）本地市民对政府供给公共服务的不满，会降低其对进城农民的接纳意愿；（3）在本地市民中，遭受利益损失的“失意者”对进城农民的排斥态度显著受到其对政府行政能力不满以及政府解决社会不平等问题低效的影响。本研究证实了市民对进城农民的排斥意愿中存在“替罪羊”机制。