发达国家议会预算监督的制度化实践及对我国人大的启示

公共预算是政府的血液和民主政治的核心，随着公众预算民主意识的觉醒．肩负公众受托责任的人大如何确保行政预算向公众负责是我国当前预算民主治理面临的重大挑战之一。以回应纳税人预算民主诉求为起源的发达国家议会预算监督经过多年的发展已为这一问题的解决树立了典范，把民主责任作为制度设计的起点、在完政层面进行预算权的民主化配置和操作层面控制技术及辅助资源的提升是其主要特征。以发达国家预算监督制度折射出的民主责任逻辑反观我国目前的实践，理念的更新、预算权的均衡化配置、中期财政预算控制的加强、多元监督合力的发挥等制度要素对于增强人大预算监督责任尤为关键。

Parliament Supervision on Government Budget in Developed Countries and Inspiration for China

Public budget is the blood of government and the core of democratic politics. With the wakening of public democratic awareness, how to take on public delegation and make administrative budget responsible for the public is one of the major challenges for the National People＇s Congress in the current budgeting-democratic governance process. Parliamentary budget supervision practice in developed countries, which originated from the response to thebudgeting democratic aspirations of the taxpayers, set a good example to solve problem after many years＇ development. Regarding democratic responsibility as the starting point of institutional design and paying more attention to democratic arrangement of constitutional budget power as well as the promotion of operational controlling techniques and auxiliary resources are their main features. According to democratic responsibility logic implied by developed countries＇ experience and our current practices, the followed institutional factors are very important to enhance institutional budget supervision responsibility of the National People＇s Congress, which are updating ideas, balance of budget power, the enhancement of middle-term budget control and combination of multi-supervision forces.