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目次一、财政民主的原则二、财政民主中的预算民主三、中国宪法关于财政规定的历史比较四、比较几个主要国家的议会对财政的控制情况及可借鉴之处五、决定预算民主的因素六、我国预算民主的状况和对策古今中外,人们总是从不同的角度讨论民主,对于这个古老而又现实的话题,由于所处历史时期、文化背景以及人们看待问题的角度不同,产生了许多观念上、制度上的差异。马克思主义认为,社会主义民主的本质和核心是“人民当家作主”。马克思曾指出,人民应当成为国家的主人,人民最基本的权利就是要把高居于社会之上的国家权力重新收归人民所有、社会所有。只有国家的一切权力属于人民,才能从根本上保证人民享有当家作主的广泛民主权利,而民主及
First, the principle of fiscal democracy Second, the budget democracy in fiscal democracy Three, China’s constitutional history of fiscal provisions comparison Fourth, compare the parliamentary control of several major countries and can learn from the situation Fifth, determine the budget Democracy Sixth, the situation and countermeasures of the budget democracy in China At all times and in all countries, people always discuss democracy from different angles. For this ancient and realistic topic, due to the different historical periods, cultural backgrounds and people’s perspectives on the issues, Many ideas, institutional differences. Marxism holds that the essence and core of socialist democracy is “people are the masters of the country.” Marx once pointed out that the people should become the masters of the country. The most basic right of the people is to re-apply the state power that is higher than the society to all people and society. Only if all the power of the country belongs to the people can we fundamentally guarantee the people’s broad democratic rights to be the masters of the country, while democracy and