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在政府预算过程中实行监控、制衡、公开与透明是预算制度正常运行的基本要求。政府税收资源的所有权和决策权的分离以及政府信息的不对称性导致纳税人与政府之间不可避免地形成委托代理关系。纳税人要求政府履行其受托责任,而政府是由私利驱动的官员组成。纳税人没有足够的信息导致对政府进行直接监控的成本过高,这就使得在政府内部设立监控机制成为必要。在预算过程中实现这一目标,西方诸国的做法是在立法部门和行政部门之间设立制衡机制,并实现预算信息的公开与透明。通过研究美国联邦预算过程的制度演进,我们认为由立法部门对预算实行监控的基本原则有值得借鉴之处。预算过程中的监控制衡和公开透明可以通过制度建设和机构改革得到落实。
In the process of government budget monitoring, checks and balances, openness and transparency are the basic requirements of the normal operation of the budget system. The separation of ownership and decision-making power of government tax resources and the asymmetry of government information lead to the inevitable formation of principal-agent relationship between taxpayers and the government. Taxpayers demand that the government fulfill its fiduciary duties, and that the government is made up of private-driven officials. Taxpayers do not have enough information to lead to direct monitoring of the government is too costly, which makes it necessary to establish a monitoring mechanism within the government. To achieve this goal in the budget process, the practice of the Western countries is to set up checks and balances between the legislative and administrative departments and to make the budget information open and transparent. By studying the evolution of the system of the federal budget process in the United States, we think it is worth learning from the basic principle that the legislature should monitor the budget. The checks and balances and transparency in the budget process can be implemented through institution-building and institutional reform.