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参与式预算是20世纪90年代以来基层政府治理的最新实践之一,旨在通过举办讨论会等方式,使预算过程透明化、公开化,让社会公众参与资源分配,决定各种社会政策优先次序,并对公共支出进行监督。本文从预算的编制、决策、执行、审计与评价等阶段人手,对巴西、印度、乌干达等国的经验以及我国浙江温岭、江苏无锡等地的实践作了较为系统的介绍,在此基础之上,着眼于完整的预算周期,整合绩效与参与,提出了一个我国基层政府绩效预算改革的实施框架。
Participatory budgeting is one of the latest practices of grassroots government governance since the 1990s. It aims to make the budget process transparent and open by holding seminars and other ways, so that the public can participate in the resource allocation and decide the priority of various social policies , And supervise public spending. Based on the manpower of budget preparation, decision-making, implementation, auditing and appraisal, this paper systematically introduces the experiences of Brazil, India and Uganda, as well as the practices of Wenling in Zhejiang and Wuxi in Jiangsu. , Focusing on a complete budget cycle, integrating performance and participation, put forward a framework for the performance budget reform of grassroots government in our country.