| Under the mode of public finance,taxpayers include all citizens of the country,where all citizens must fulfill their tax obligations according to the law.In modern budget countries,citizens,as providers of government funds and owners of public resources,should participate in budget management activities.Today,the reform of our public budget system has been put on the agenda.Taxpayers’ awareness has been continuously strengthened.At the same time,as local government budgets are closer to citizens’ vital interests,the concept of "citizen participation" has also entered the field of local budget.Some local governments have taken the budget citizen participation system as an important choice to improve their own governance systems and capabilities and have made various attempts.However,in the process of practice,the top-down exploratory reform led by the governments has not formed a systematic legal system and lacks the guarantee of the rule of law.The degree and mode of citizen participation vary from place to place.It can also be said that citizen participation in local budget is facing the dilemma of sustainable development.At present,it is necessary to examine and construct the legal system of citizen participation in local budget from the perspective of law.The main body of this article includes the following four aspects.The first part is a general interpretation of the legal system of citizen participation in local budget.Starting from the concept and connotation of local budget and citizen participation,this paragraph introduces the citizen participation and legal system of local budget.This part also analyzes the inevitable connection between local public budget and citizen participation,and the connotation,characteristics and significance of the legal system on citizen participation in local budget.At the same time,the theoretical basis of financial democracy theory,fiscal decentralization theory and principal-agent theory are analyzed.The second part is the institutional practice of the local budget citizen participation legal system in Brazil and the United States.In order to provide some reference for our country in the system construction,this part mainly introduces the institutional practices of Brazil and the United States,which have strong reference value.The third part is about the general situation and realistic predicament of our country in the local budget citizen participation system.It mainly analyzes the regulations and deficiencies of our country’s legal system.Reviewing the system practice in various places,this paragraph analyzes the main problems existing in the system from the angle of constructing the legal system,including: the development principles and legal status of the system,the right to public to know of citizen participation,the right to public to participate in the budget and social environment constraints.The fourth part is the thinking of constructing local budget citizen participation legal system to our country.On the basis of the specific problems of local budget citizens’ participation in the legal system,this paragraph puts forward specific suggestions.It mainly includes: clarifying the principle and legal status of the system development,improving budget openness,improving the system operation,fostering social environment and establishing supporting measures. |
