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Public Finance System Reform democratic participation in research budget

Author: LiuZan
Tutor: FuRunMin
School: Yunnan University of Finance
Course: Finance
Keywords: Public Finance Participatory Budgeting Budget targets Reform
CLC: F812.3
Type: Master's thesis
Year: 2011
Downloads: 139
Quote: 1
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Abstract


In 1998, China put forward the idea of ??the construction of public finances, requiring state or government to provide public services for the market and build a service-oriented government, to achieve equalization of public services, the party's congress report states: \strengthen budget management, increase investment in public services. improve the financial system below the provincial level, and enhance the local governments to provide public services, from the administrative budget to shift public budgets to ensure budgetary democracy and science. \the process of building public budgets, the state has passed zero-based budgeting, treasury collection and payment system reform, \strengthen administrative control perspective to ensure the public nature of the budget and efficiency is still under the framework of the administrative budget, and not reflected in the budget fundamentally public nature, and promote the development of democracy budget. Participatory Budgeting is an innovative financial policy formulation and preparation of budget revenues and expenditures way, emphasizing democratic participation to ensure the validity of the budget, means democracy, based on the direct involvement of the public to express their opinions, democratic decision-making, in the process, public understanding and participation in the budget process and content to make it open, transparent, and democratic. In this paper, grass-roots government participatory budgeting as the research object, combing through participatory budgeting at home and abroad about the theory and practical experience, summed up thinking of making the practice of participatory budgeting reforms should pay attention to the issue, then put forward for China's political system and economic realities democratic participatory budget target mode and refer to the literature on public expenditure management objective understanding, combined with China's actual needs of the budget target, from the perspective of fairness and efficiency evaluation of the budget to build an index system, to achieve the implementation of the results of different budget model Comparative evaluation. In research methods, this paper discusses the use of descriptive methods, through participatory budgeting at home and abroad to refine and generalize specific models, a variety of participatory budget model summarizes the experience to build our democratic participatory budget target mode. And through quantitative and qualitative methods of analysis for democratic participatory budget target pattern with domestic pilot participatory budget model for comparative analysis, quantitative questionnaires distributed mainly through the way statistical information needed, using SPSS16.0 statistical results of the questionnaire Reliability and validity testing; qualitative analysis of law through gray system model involves budget model results were compared with statistical analysis, the merits of the budget to achieve the objective of the sort.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts
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