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国家治理现代化需要构建现代国家制度,而现代财政制度是现代国家制度的重要组成部分。现代财政制度的核心是限制公权力。因此,财政公开透明、人大预算监督能力建构以及公众参与预算成为现代财政制度构成要素中的重要方面。公权力的最终约束力来自于公众及立法机构,而公众及立法机构能够有效约束和监督公权力的前提是掌握完整、详细、可靠的政府活动信息,主要是财政信息。财政公开透明、人大预算监督和公众参与预算的重要性众所周知。近年来,我国在
The modernization of state governance requires the construction of a modern state system, and the modern fiscal system is an important part of the modern state system. The core of modern fiscal system is to limit public power. Therefore, the openness and transparency of the public finance, the capacity of the people’s congressional budget supervision and public participation in the budget have become an important aspect of the elements of the modern financial system. The final binding power of public power comes from the public and the legislature. The public and the legislature can effectively restrain and supervise public power on the premise of obtaining complete, detailed and reliable information on government activities, mainly financial information. The public finance is open and transparent, the budget supervision of the people’s congress and the importance of public participation in the budget are well known. In recent years, my country