完善决策机制对规范我国财政过程的指导意义

党的十六大报告深刻地论述了政府决策必须遵守决策程序的科学性、规范性及决策目标和方向的公共性。这一原则和精神必将对我国的财政过程和财政理念产生巨大影响 ,对改革和规范我国财政过程具有重要的指导意义 ,有助于提高我国财政收入、预算、支出的公正性、公开性和规范化程度 ,有助于我国确立以“公共性”为价值基础与核心精神的财政理念 ,从而有利于推进我国公共财政和民主财政建设的进程。

The Guiding Significance of Improving Decision-making System to Regulate Financial Process

It is the first time to expound deeply that the government decision must be made scientifically and specically in decision procedure and publically in ofienlation and objective, The principels and spirits of justness,openness,institutionalism and the balance between rights and obligations imbedded in WTO will put great challenges on our country's financial process and financial ideas, and have great guiding significanceto reform and regulate our country's financial process .That is to say,the challenges will enhance justness,openness and institutionalism of financial income,budget and expenditure of our country,and will also help our country establish financial ideas based on the core value of publicity.Furthermore,the challenges will benefit the construction process of public finance and democratic finance of our country as well.