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为保障纳税人对公共资金动用的参与权 ,防止腐败 ,应建立重大公共支出决策听证制度。这一制度应定位于非正式听证 ,主要发挥咨询性功能 ,应具有民主性、公开性、公正性、科学性、规范性和效率性。具体构架包括适用范围、听证的主持人及主持机构、参加听证的代表的产生及其权利义务、非代表纳税人的权利、听证记录的约束力以及法律责任等内容
In order to protect the taxpayers’ right to participate in the public funds and prevent corruption, a hearing system should be established for major public expenditure decisions. This system should be located in informal hearings, mainly to play a consultative function, should be democratic, open, fair, scientific, normative and efficient. The specific framework includes the scope of application, the host and the host institution of the hearing, the generation of the representatives participating in the hearing and their rights and obligations, the rights of the non-representative taxpayers, the binding force of the hearing records and legal liabilities