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公共预算是国家关于公共资金的理财计划,是国家和政府正常运转的血液。公共预算和服务型政府有着内在的逻辑联系。我国现行的公共预算存在的诸多不完善之处,尤其是公共预算理念的不足、对公共预算中的权利约束的不足、公共预算中互动性的不足等成为构建服务型政府的瓶颈所在。因而构建服务型政府关键之处就在于完善我国的公共预算,具体的措施包括加强公共预算的宣传和教育、加强公共预算的法制化建设和透明化建设、构建参与式公共预算。
The public budget is a national financial plan for public funds and is the blood of the normal functioning of the state and the government. Public budgets and service-oriented governments have inherent logical connections. There are many imperfections in the current public budget in our country, especially the insufficiency of public budget concept, the restriction of right in the public budget and the lack of interactivity in the public budget, which become the bottleneck of building a service-oriented government. Therefore, the key to building a service-oriented government is to improve China’s public budget. Specific measures include strengthening publicity and education on public budgets, strengthening the legalization and transparency of the public budget, and building a participatory public budget.