中美地方立法機(jī)關(guān)預(yù)算監(jiān)督比較研究
發(fā)布時(shí)間：2018-11-04 18:28
【摘要】： 監(jiān)督預(yù)算是憲法和法律賦予人大及其常委會的重要職權(quán)。改革開放以來,各級人大都為加強(qiáng)預(yù)算監(jiān)督做了不少努力和探索,然而這一職權(quán)并沒有得到充分保障和行使。 地方人大開展預(yù)算監(jiān)督是順應(yīng)民主進(jìn)程的重要舉措。現(xiàn)代預(yù)算的執(zhí)行是一個(gè)民主決策的過程,預(yù)算的決策必須反映公眾的意愿,公眾的要求應(yīng)當(dāng)通過法定程序得以在預(yù)算中體現(xiàn),并且要通過人民選舉產(chǎn)生的代表機(jī)關(guān)來決定是否通過預(yù)算。為了保證納稅人的錢的合理合法使用,地方人大理應(yīng)擔(dān)負(fù)起比審計(jì)機(jī)關(guān)更加周密的監(jiān)督責(zé)任,建立起嚴(yán)格的監(jiān)督體制。正是在這樣的背景下,公眾對地方人大在預(yù)算監(jiān)督的期望也進(jìn)一步增強(qiáng)。 美國擁有世界范圍內(nèi)比較成熟和科學(xué)的公共預(yù)算制度和理論體系,是較好的學(xué)習(xí)和借鑒的對象,美國議會制所體現(xiàn)出來的分權(quán)和制衡的理念可以作為我國地方人大預(yù)算監(jiān)督改革的方向。 為此,在借鑒美國議會預(yù)算監(jiān)督做法的基礎(chǔ)上,分析預(yù)算監(jiān)督工作中的經(jīng)驗(yàn)和不足,究其原因,并就當(dāng)前構(gòu)建適合時(shí)代要求的預(yù)算制衡機(jī)制、完善預(yù)算監(jiān)督的制度環(huán)境、加強(qiáng)地方人大預(yù)算監(jiān)督,提出對策與建議。本文研究的主要內(nèi)容包括以下幾個(gè)方面: 首先,對地方立法機(jī)關(guān)預(yù)算監(jiān)督進(jìn)行了理論分析,分析了代議制理論、委托—代理理論與預(yù)算監(jiān)督的關(guān)系。 其次,對中美地方立法機(jī)關(guān)預(yù)算監(jiān)督機(jī)制做比較分析,比較了國家一級預(yù)算監(jiān)督的概況,重點(diǎn)比較美國州議會與中國省人大預(yù)算監(jiān)督的過程、機(jī)構(gòu)、職責(zé)以及監(jiān)督途徑。 再次,對中國地方人大預(yù)算監(jiān)督中存在的問題進(jìn)行剖析。 最后,在對中美地方立法機(jī)關(guān)預(yù)算監(jiān)督比較研究的基礎(chǔ)之上,借鑒美國議會在完善預(yù)算監(jiān)督中的作用,探索加強(qiáng)我國地方人大預(yù)算監(jiān)督的對策。
[Abstract]:Supervision of the budget is the Constitution and laws of the NPC and its standing Committee an important authority. Since the reform and opening up, most people at all levels have made a lot of efforts and exploration to strengthen budget supervision, but this authority has not been fully guaranteed and exercised. Local people's Congress to carry out budget supervision is an important measure to comply with the democratic process. The execution of modern budgets is a process of democratic decision-making, which must reflect the will of the public, whose demands should be reflected in the budget through legal procedures. It is up to the people's elected representative organs to decide whether or not to pass the budget. In order to ensure the reasonable and legal use of taxpayers' money, the local people's Congress should shoulder the responsibility of supervision more carefully than the audit institution and establish a strict supervision system. It is against this background that public expectations of local people's congresses on budget supervision are further strengthened. The United States has a relatively mature and scientific public budget system and a theoretical system around the world, which is a good object for learning and learning. The idea of separation of powers and checks and balances embodied in American parliamentary system can be regarded as the direction of budget supervision reform of local people's congresses in China. Therefore, on the basis of drawing lessons from the practice of budget supervision in the United States Congress, this paper analyzes the experience and deficiency in the work of budget supervision, investigates its causes, and consummates the institutional environment of budget supervision in view of the current construction of budget check and balance mechanism suitable for the needs of the times, and the improvement of the system environment of budget supervision. Strengthen local people's Congress budget supervision, put forward countermeasures and suggestions. The main contents of this paper include the following aspects: firstly, this paper makes a theoretical analysis on the budget supervision of the local legislature, and analyzes the relationship between the representative system theory, the principal-agent theory and the budget supervision. Secondly, this paper makes a comparative analysis of the budget supervision mechanism of local legislatures in China and the United States, compares the general situation of budget supervision at the national level, and focuses on the comparison of the process, organization, duties and ways of budget supervision between the U.S. State Legislature and the Provincial people's Congress of China. Thirdly, the problems existing in the budget supervision of local people's congresses in China are analyzed. Finally, on the basis of the comparative study on the budget supervision of local legislatures in China and the United States, this paper explores the countermeasures to strengthen the budget supervision of local people's congresses in China by referring to the role of the United States Congress in improving the budget supervision.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：D971.2;D921;F812.7
本文編號：2310775
[Abstract]:Supervision of the budget is the Constitution and laws of the NPC and its standing Committee an important authority. Since the reform and opening up, most people at all levels have made a lot of efforts and exploration to strengthen budget supervision, but this authority has not been fully guaranteed and exercised. Local people's Congress to carry out budget supervision is an important measure to comply with the democratic process. The execution of modern budgets is a process of democratic decision-making, which must reflect the will of the public, whose demands should be reflected in the budget through legal procedures. It is up to the people's elected representative organs to decide whether or not to pass the budget. In order to ensure the reasonable and legal use of taxpayers' money, the local people's Congress should shoulder the responsibility of supervision more carefully than the audit institution and establish a strict supervision system. It is against this background that public expectations of local people's congresses on budget supervision are further strengthened. The United States has a relatively mature and scientific public budget system and a theoretical system around the world, which is a good object for learning and learning. The idea of separation of powers and checks and balances embodied in American parliamentary system can be regarded as the direction of budget supervision reform of local people's congresses in China. Therefore, on the basis of drawing lessons from the practice of budget supervision in the United States Congress, this paper analyzes the experience and deficiency in the work of budget supervision, investigates its causes, and consummates the institutional environment of budget supervision in view of the current construction of budget check and balance mechanism suitable for the needs of the times, and the improvement of the system environment of budget supervision. Strengthen local people's Congress budget supervision, put forward countermeasures and suggestions. The main contents of this paper include the following aspects: firstly, this paper makes a theoretical analysis on the budget supervision of the local legislature, and analyzes the relationship between the representative system theory, the principal-agent theory and the budget supervision. Secondly, this paper makes a comparative analysis of the budget supervision mechanism of local legislatures in China and the United States, compares the general situation of budget supervision at the national level, and focuses on the comparison of the process, organization, duties and ways of budget supervision between the U.S. State Legislature and the Provincial people's Congress of China. Thirdly, the problems existing in the budget supervision of local people's congresses in China are analyzed. Finally, on the basis of the comparative study on the budget supervision of local legislatures in China and the United States, this paper explores the countermeasures to strengthen the budget supervision of local people's congresses in China by referring to the role of the United States Congress in improving the budget supervision.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：D971.2;D921;F812.7
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 王雍君;國庫體系重構(gòu)與公共財(cái)政管理改革[J];財(cái)政研究;2003年04期
2 ;法國財(cái)政監(jiān)督及對我國的借鑒作用[J];財(cái)政研究;1998年01期
3 劉尚希,趙全厚;政府債務(wù):風(fēng)險(xiǎn)狀況的初步分析[J];管理世界;2002年05期
4 許才,關(guān)迎春;關(guān)于強(qiáng)化財(cái)政監(jiān)督機(jī)制的研究[J];黑龍江財(cái)會;2002年12期
5 文炳勛;;行政控制、政治控制與公共預(yù)算——三論我國公共預(yù)算改革[J];湖南師范大學(xué)社會科學(xué)學(xué)報(bào);2007年03期
6 全承相;預(yù)算監(jiān)督乏力的法制原因與強(qiáng)化對策[J];湖南省政法管理干部學(xué)院學(xué)報(bào);2000年01期
7 王剛;中西方政府預(yù)算制度的比較[J];經(jīng)濟(jì)縱橫;2001年06期
8 徐崇恩;;地方人大預(yù)算監(jiān)督應(yīng)重視的幾個(gè)問題[J];吉林人大;2000年10期
9 張夢雯;深化我國政府預(yù)算管理體制改革研究[J];前沿;2004年06期
10 甘肅省人大制度研究會預(yù)算監(jiān)督課題組;預(yù)算監(jiān)督問題探討(二) 預(yù)算審查批準(zhǔn)中的主要問題及對策[J];人大研究;2000年11期
相關(guān)重要報(bào)紙文章 前1條
1 程湘清;[N];人民日報(bào);2001年
相關(guān)博士學(xué)位論文 前1條
1 袁星侯;中西政府預(yù)算比較研究[D];廈門大學(xué);2002年
相關(guān)碩士學(xué)位論文 前2條
1 張美珍;中西對比論我國政府預(yù)算編制的改革[D];西北大學(xué);2004年
2 何紅;地方人大常委會預(yù)算執(zhí)行監(jiān)督機(jī)制研究[D];暨南大學(xué);2005年
，本文編號：2310775
本文鏈接：http://sikaile.net/falvlunwen/fashilw/2310775.html
