中美地方立法機關預算監(jiān)督比較研究
發(fā)布時間：2018-11-04 18:28
【摘要】： 監(jiān)督預算是憲法和法律賦予人大及其常委會的重要職權。改革開放以來,各級人大都為加強預算監(jiān)督做了不少努力和探索,然而這一職權并沒有得到充分保障和行使。 地方人大開展預算監(jiān)督是順應民主進程的重要舉措。現(xiàn)代預算的執(zhí)行是一個民主決策的過程,預算的決策必須反映公眾的意愿,公眾的要求應當通過法定程序得以在預算中體現(xiàn),并且要通過人民選舉產生的代表機關來決定是否通過預算。為了保證納稅人的錢的合理合法使用,地方人大理應擔負起比審計機關更加周密的監(jiān)督責任,建立起嚴格的監(jiān)督體制。正是在這樣的背景下,公眾對地方人大在預算監(jiān)督的期望也進一步增強。 美國擁有世界范圍內比較成熟和科學的公共預算制度和理論體系,是較好的學習和借鑒的對象,美國議會制所體現(xiàn)出來的分權和制衡的理念可以作為我國地方人大預算監(jiān)督改革的方向。 為此,在借鑒美國議會預算監(jiān)督做法的基礎上,分析預算監(jiān)督工作中的經驗和不足,究其原因,并就當前構建適合時代要求的預算制衡機制、完善預算監(jiān)督的制度環(huán)境、加強地方人大預算監(jiān)督,提出對策與建議。本文研究的主要內容包括以下幾個方面: 首先,對地方立法機關預算監(jiān)督進行了理論分析,分析了代議制理論、委托—代理理論與預算監(jiān)督的關系。 其次,對中美地方立法機關預算監(jiān)督機制做比較分析,比較了國家一級預算監(jiān)督的概況,重點比較美國州議會與中國省人大預算監(jiān)督的過程、機構、職責以及監(jiān)督途徑。 再次,對中國地方人大預算監(jiān)督中存在的問題進行剖析。 最后,在對中美地方立法機關預算監(jiān)督比較研究的基礎之上,借鑒美國議會在完善預算監(jiān)督中的作用,探索加強我國地方人大預算監(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.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：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.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：D971.2;D921;F812.7
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