本文選題：勞動教養(yǎng) + 計財制度��； 參考：《湖南師范大學(xué)》2010年碩士論文

【摘要】： 勞教計財制度的研究既是一個理論問題,又是一個操作性很強的實踐問題,所涉及的內(nèi)容廣泛。目前國內(nèi)外對這方面的研究,基本是從管理學(xué)的角度研究,從教學(xué)管理或者行政管理的角度入手進行分析,提出如何完善勞教計財?shù)墓芾矸椒?或者是從刑法的角度去討論其存與廢的問題,很少有從制度的層面上對此問題進行分析,對于勞教計財制度法制化、規(guī)范化的研究更是嚴重不足,并且學(xué)術(shù)性的東西很少,為此從經(jīng)濟法的角度對此問題進行進一步的研究是非常有意義的。 文章以時代為背景、現(xiàn)實為依據(jù)、理論作基礎(chǔ),在廣泛收集和查閱有關(guān)理論、文獻的基礎(chǔ)上,深入淺出地論述了勞教計財制度的相關(guān)問題：首先,比較全面的對我國勞教計財制度的現(xiàn)狀進行了介紹,指出了我國勞教計財制度所存在的問題,并對現(xiàn)有問題所產(chǎn)生的根源進行了深入的剖析。其次,對于我國勞教系統(tǒng)計財制度的法制化的必要性和可行性進行了充分的論證。從必要性方來說,我國現(xiàn)行規(guī)制勞教財務(wù)管理制度的《勞教財務(wù)管理辦法》及尤其確立的財務(wù)管理、經(jīng)費保障體制,沒有充分體現(xiàn)勞教執(zhí)行機關(guān)的性質(zhì),不符合行政財務(wù)改革的要求,制約了見于經(jīng)費保障水平的提高和新時期勞教事業(yè)的發(fā)展,為此必須盡快加以修訂。由暫行規(guī)定變成正式規(guī)定,完成法制化進程。而國家正在考慮制定的《勞動教養(yǎng)法》,則為勞教計財制度的法制化提供了可能。最后,提出了實現(xiàn)勞教系統(tǒng)計財制度法制化的具體建議和措施,如：切實加強立法,修訂現(xiàn)行的《勞教財務(wù)管理辦法》；遵循勞教會計人員管理體制改革的規(guī)律,尤其是在對勞教企業(yè)的會計管理制度的改革中,應(yīng)該引入會計委派制度,擴大勞教系統(tǒng)的收入來源；建立評價指標體系；加強內(nèi)部控制,完善監(jiān)督體制；提高勞教計財人員的素質(zhì)。
[Abstract]:The study of the system of reeducation through labor is not only a theoretical problem, but also a practical problem with strong maneuverability, which involves a wide range of contents. At present, the research on this aspect at home and abroad is basically from the perspective of management, from the perspective of teaching management or administrative management, and puts forward how to improve the management method of reeducation through labor to calculate money. Or from the point of view of criminal law to discuss the problem of its existence and abolition, very few from the institutional level to analyze this problem, for the legalization of the system of re-education through labor, standardized research is seriously inadequate, and there are very few academic things. Therefore, it is very meaningful to further study this problem from the angle of economic law. Based on the background of the times, the reality and the theory, and on the basis of the extensive collection and reference of the relevant theories and literature, the article discusses the relevant problems of the system of reeducation through labor and the system of calculating the wealth through labor: first of all, This paper comprehensively introduces the present situation of the system of reeducation through labor, points out the problems existing in the system of reeducation through labor, and analyzes the root causes of the existing problems. Secondly, the necessity and feasibility of the legalization of the system of reeducation through labour in China are fully demonstrated. On the necessity side, the current financial management measures for reeducation through labour and the specially established financial management and fund guarantee system do not fully reflect the nature of the executive organs of reeducation through labour. It does not meet the requirements of administrative financial reform, which restricts the improvement of the level of funds guarantee and the development of the cause of re-education through labor in the new period, which must be revised as soon as possible. From provisional provisions to formal provisions, complete the process of legalization. The reeducation through labor law, which the country is considering, provides the possibility for the legalization of the system of reeducation through labour. Finally, the paper puts forward some specific suggestions and measures to realize the legalization of the financial system of reeducation through labor system, such as strengthening legislation, revising the current measures of financial management of reeducation through labor, following the rules of reform of the management system of accountants in reeducation through labour. Especially in the reform of the accounting management system of the reeducation through labor enterprises, we should introduce the accountant appointment system, enlarge the income source of the reeducation through labor system, establish the evaluation index system, strengthen the internal control and perfect the supervision system. We should improve the quality of the financial personnel involved in re-education through labour.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D926.8

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本文編號：1898268