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作为国家治理的重要内容之一,民主治理对于建立与完善现代预算制度具有十分重要的意义。公共预算民主治理的基本要求是保障和行使公民的纳税人权利,确保政府财政活动以满足社会公共需要为根本出发点和归宿点,这离不开公共理性与民主参与的有机结合。公共理性与民主参与共同构成了整个民主治理过程的核心环节,二者相互作用共同推进现代预算制度的民主化进程。
As one of the important contents of state governance, democratic governance is of great significance to establishing and improving the modern budget system. The basic requirement of democratic budget in public budget is to protect and exercise citizen’s taxpayer’s rights and to ensure that the government’s financial activities meet the social public needs as the basic starting point and the final destination. This is inseparable from the organic combination of public reason and democratic participation. Public reason and democratic participation together constitute the core of the entire process of democratic governance, the two interact with each other to jointly promote the democratization process of the modern budget system.