财政预算决策弊端与体制机制创新研究——以中央财政出资治理北京及周边地区雾霾为例

本文以中央财政通过大气污染防治专项资金支持北京及周边地区治理雾霾事件为切入点,在肯定中央财政资助积极意义的同时剖析了我国现行财政预算决策的若干弊端：决策体制中财政部门一家独大、决策程序缺乏民主化的机制、决策内容有违效益和公平的法律原则、决策依据缺乏科学性、决策方式不当;进而提出了保证决策正当的若干体制机制改革创新的主张：财政预算体制由行政主导转向人大＂实位＂、确立＂参与式＂预算的民主化机制、实行公开透明的＂阳光＂预算机制、实现＂可问责＂的预算责任机制、建立科学化的决策体制和程序机制以及绩效预算管理方式、以＂法治化＂保障财政预算体制改革与机制创新。

Deficiency in Policy Making of Financial Budget and Innovation in Institutional Mechanism：A Case Study on Central Government＇s Financial Support to Haze Governing in Beijing and its Surrounding Areas

Based on the case of central government＇s financial support to prevent and control atmospheric pollution in Beijing and its surrounding areas,the paper analyzes the positive role of government＇s assistance,as well as the deficiency in current budget policy-making： the domination of financial sectors in policy-making system,the absence of democratic decision-making procedures,the contents contrary to legal principles of efficiency and fairness,the lack of scientific basis for policy-making,improper approach to policy-making. It then puts forward a number of mechanisms to ensure reform and innovation in institutional mechanism.