当代财经 ›› 2012, Vol. 0 ›› Issue (11): 1591-.

• • 上一篇    

社会学视野下的公共预算改革——从社团促进权利和权力竞争与合作的角度分析

程国琴   

  1. (集美大学 政法学院,福建 厦门 361004)
  • 收稿日期:2013-01-02 发布日期:2021-01-21
  • 作者简介:程国琴,集美大学讲师,法学硕士,主要从事财税法研究。

Public Budget Reform in the Field of Sociology: An Analysis from the Perspective of Promotion of Rights by Associations and Power Competition and Cooperation

CHENG Guo-qin   

  1. (Jimei University Law School, Xiamen 361004, China)
  • Received:2013-01-02 Published:2021-01-21

摘要: 在公共预算改革进程中,社团的能动作用不容忽视。社团的普及可以唤醒和培育公众的公共精神,夯实公共预算改革的群众基础;社团的民间性和亲和力提高了公众参与预算的热情和有效性,权利保障成为预算改革的导向;社团的专业性和中立性监督并约束权力的行使,提高了公共预算的科学性和公信力。因此,充分重视并发挥社团在公共预算改革中的积极作用,将成为当下预算改革的一个突破口。

关键词: 社团,公共预算,权利竞争,权力合作

Abstract: During the process of public budget reform, the dynamic role of the associations cannot be ignored. The popularity of associations can awaken and nurture the public spirit of the people and consolidate the foundation of the masses for the public budget reform. The non-government nature and affinity of associations have enhanced the enthusiasm and effectiveness of the public participation in the budgeting, and protection of the rights has become the orientation of the budget reform. The specialty and neutrality of associations can oversee and restrain the exercise of power, which would improve the scientificalness and the credibility of the public budget. Therefore, to pay full attention to the active role of associations in the public budget reform will become a breakthrough in the current budget reform.

Key words: associations; public budgets; right competition; power cooperation