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公共财政预算制度是衡量国家现代性、民主性的一项基本制度。所谓公共财政预算,按照学界的通行说法,是指政府财政资金取之于民、用之于民,财政收支的各个环节都要接受人民监督。从历史的角度看,监管政府花钱是各国议会最原始的一项职能,也是现代民主政治的基本标志。从1215年英国国王被迫签署“大宪章”、进而萌生预算制度起,立法权如何制约政府理财权就始终是预算制度的演进方向。
The public finance budget system is a basic system to measure the modernity and democracy of the country. The so-called public finance budget, according to the popular saying of the academic community, means that the government finance funds should be taken from the people and used for the people, and the people’s supervision should be accepted at all stages of the fiscal revenue and expenditure. From a historical point of view, supervising the government to spend money is the most primitive function of parliaments in various countries and is also the basic symbol of modern democratic politics. From 1215, when the British king was forced to sign the “Magna Carta” and then initiated the budget system, how the legislative power constrained the government to manage financial power was always the evolutionary direction of the budget system.