国家预算信息公开的本质及其实现路径

从税收史学上讲,公民与国家之间的"权责对等"维系着经常性赋税所形成的长期稳定的税收关系,国家接受公民让与部分私权必然需要承担按照公民意愿支出财政资金的责任.而国家预算作为实现权责对等的必然手段,其预算信息公开本质上则成为实现权责对等的具体实践形式.国家预算信息公开保障了公民的知情权,是公民监督政府是否按照公民意愿支出财政资金的起点,也是实现预算参与、预算民主的先决条件.在分析英美国家预算信息公开经验的基础上,结合我国的历史教训,认为需要在健全预算法律、完善管理机制、强化审计监督、拓展信息渠道四个方面保障公民的知情权,以促进权责对等,从而发挥国家预算的治理作用.

Essence of State Budget Information Disclosure and Realization Path

From the history of taxation,the"authority with corresponding responsibility"between citizens and nation sup-ports the long-standing and stable tax relationship formed by recurrent taxes. A nation accepts a part of private rights transferred by citizens and it is necessary for the nation to take on the responsibility to spend the fiscal fund according to the citizen's willing-ness. The state budget is a necessary measure to realize the"authority with corresponding responsibility", so in essence the budget information disclosure is a concrete form of practice to realize the"authority with corresponding responsibility". The state budget information disclosure has guaranteed the citizens'right to know. It is the beginning for citizens to monitor the governments whether to spend the fiscal fund according to the citizen's willingness and it is a prerequisite to realize the budget participation and budget democracy. Based on the analysis of the experiences in state budget information disclosure in the UK and the USA,com-bined with the historical lessons in China,this paper proposes to protect citizens'right to know from four aspects,i. e. improving the budget laws,perfecting the management mechanism,strengthening the audit supervison,and expanding the information chan-nal,so as to promote the"authority with corresponding responsibility"and make the state budget play the role of governance.