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财政民主是政府、议会和社会三者间围绕着财政资源的合理配置而展开的一系列权力互动的过程。本文总结了现代民主财政政策的四种主要理论,是民主财政的研究正要依据。
Fiscal democracy is a series of process of power interaction between the government, the parliament and the society around the rational allocation of financial resources. This paper summarizes the four main theories of modern democratic finance policy, which is the basis for the study of democratic finance.