本文關(guān)鍵詞：江西省地方預(yù)算法治若干問題的探討　出處：《江西財(cái)經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：1994年,我國開始實(shí)行分稅制財(cái)政管理體制改革,而在此之后,經(jīng)過了改革,其也催生了《中華人民共和國預(yù)算法》的出臺。由于其出臺的時(shí)間相對較早,受限于當(dāng)時(shí)社會環(huán)境以及經(jīng)濟(jì)條件等因素的影響,導(dǎo)致其在進(jìn)行權(quán)責(zé)的劃分方面并沒有作出相對明確的規(guī)范內(nèi)容。而所謂的預(yù)算分稅制模式,也僅僅只是在不同的地方上進(jìn)行具體的施行。而在地市一級單位中,并沒有真正實(shí)現(xiàn)分稅制模式的實(shí)施。正是源于這種因素,也導(dǎo)致其在進(jìn)行具體的實(shí)現(xiàn)過程中出現(xiàn)了諸多的問題。這些問題所導(dǎo)致的矛盾日益深化,從而也促使我國地方政府的負(fù)債情況日趨嚴(yán)峻。而基于這種狀況下所產(chǎn)生的土地財(cái)政問題也成為制約地方發(fā)展的主要影響內(nèi)容之一。本次《預(yù)算法》的修改成為整個(gè)財(cái)稅體制改革的第一個(gè)突破口,突出了對政府收支行為、以及其預(yù)算進(jìn)行監(jiān)管的目的,從而實(shí)現(xiàn)對地方政府權(quán)力的配置與制衡,促進(jìn)地方政府法治建設(shè)以實(shí)現(xiàn)地方政府法治化具有重要的指導(dǎo)意義,也為法治江西的建設(shè)提供了鮮明的方向。2014年8月新的《預(yù)算法》修訂案通過,并于2015年1月1日正式實(shí)施。原《預(yù)算法》自1995年以來已經(jīng)實(shí)施了20年。在這20年期間隨著我國經(jīng)濟(jì)社會的快速發(fā)展,政府預(yù)算的規(guī)模也在不斷擴(kuò)張。但是由于舊的預(yù)算制度的不完善,一些問題日益突出,例如按照我國之前的財(cái)政預(yù)算制度,下一年的預(yù)算額度是根據(jù)本年度的收支情況所決定得,也就是說,本年度政府的預(yù)算資金花不完,明年的預(yù)算就可能被核減。于是,很多地方政府為了保證下一年度的預(yù)算就在年底前將本年度剩余的預(yù)算突擊花完,而忽視了經(jīng)費(fèi)使用的有效性和合理性。同時(shí)一些地方政府還存在著預(yù)算信息不公開不透明,無節(jié)制的舉債,專項(xiàng)轉(zhuǎn)移支付項(xiàng)目過于繁雜、資金過于分散等問題。修改后的《預(yù)算法》由原來的79個(gè)條文增加至101條,一共對82處進(jìn)行了修改。相比舊的《預(yù)算法》,修訂后的《預(yù)算法》在預(yù)算的透明度、自主性、完整性、規(guī)范性、和科學(xué)化五個(gè)方面有著突出的進(jìn)步。理論上實(shí)現(xiàn)了全口徑的預(yù)算管理,建立了公開透明的預(yù)算制度;進(jìn)一步加強(qiáng)規(guī)范了政府的財(cái)政收支行為;適度的擴(kuò)大了地方政府自主權(quán)限,力求實(shí)現(xiàn)預(yù)算管理方式科學(xué)化。2015年1月27日,江西省第十二屆人大四次會議開幕,由省財(cái)政廳廳長胡強(qiáng)向會議做出了《關(guān)于江西省2014年全省和省級預(yù)算執(zhí)行情況及2015年全省和省級預(yù)算草案的報(bào)告(書面)》。為了符合新《預(yù)算法》以及國務(wù)院提出的《關(guān)于深化預(yù)算管理制度改革的決定》中規(guī)定的新內(nèi)容提出的新決定,江西省財(cái)政廳在起草2015年的預(yù)算報(bào)告的時(shí)候充分學(xué)習(xí)與研討了新《預(yù)算法》和國務(wù)院的《決定》,實(shí)現(xiàn)了與新《預(yù)算法》的細(xì)致嚴(yán)密的對接,確保所做的新的預(yù)算報(bào)告符合新《預(yù)算法》的精神與各項(xiàng)規(guī)定;充分滿足經(jīng)濟(jì)新常態(tài)下財(cái)政工作的需求;切實(shí)符合江西地方經(jīng)濟(jì)社會的發(fā)展實(shí)際。本論文將從新《預(yù)算法》的內(nèi)容出發(fā),充分結(jié)合江西地方政府的財(cái)政預(yù)算實(shí)踐,對江西省地方預(yù)算法治存在的若干問題進(jìn)行探討、研究。本論文包括四個(gè)部分:第一部分分析了全口徑預(yù)算公開化的內(nèi)涵及意義,同時(shí)闡釋了全口徑信息公開化對打造江西陽光政府的重大指導(dǎo)意義。第二部分論述了此次新《預(yù)算法》規(guī)定地方舉債合法化是提升法治江西建設(shè)經(jīng)濟(jì)活力的重要舉措。第三部分論證社會保險(xiǎn)基金預(yù)算體系化的重要性及其對加強(qiáng)法治江西民生保障的關(guān)鍵意義。第四部分論證了財(cái)政轉(zhuǎn)移支付制度化是實(shí)現(xiàn)江西公共服務(wù)均等化的必要杠桿。希望通過作者的分析可以使讀者對新《預(yù)算法》有進(jìn)一步的了解,同時(shí)作者對江西省地方預(yù)算的法治改革與完善提出了淺顯的建議。
[Abstract]:In 1994, China began to implement the tax system in the financial management system, and then, after the reform, it also gave birth to the < People's Republic of China budget law > introduced. Due to the introduction of time relatively early, impact depends on the social environment and economic conditions and other factors, resulting in the division of responsibilities is not to make the standard content is relatively clear. The so-called budget tax system mode, only in different places for specific purposes. In the municipal level units, and there is no real implementation of the reform of the tax system mode. It is derived from the factors, also resulted in the emergence of many problems the specific implementation process. These contradictions caused by deepening, thus promoting China's local government debt situation is becoming increasingly grim. Based on this situation arising from the land finance asked The question also becomes one of the main contents of restricting local development. The "budget law > modifications to become the first breakthrough of the tax reform, highlighting the government payment, and supervision of the budget, so as to realize the configuration and check on the power of local government, the local government to promote the construction of the rule of law to achieve the local the government of the rule of law has important guiding significance, but also provides clear direction of.2014 year in August the new budget law amendment < > by the construction of the rule of law in Jiangxi, and formally implemented in January 1, 2015. The original" budget law > since 1995 has been implemented for 20 years. During the past 20 years with the rapid development of China's economy the society, the scale of the budget is also expanding. But because of the old budget system is not perfect, some problems have become increasingly prominent, for example, according to our previous fiscal budget system, next year The budget amount is decided according to the balance of the year, that is to say, the government budget funds this year to spend, next year's budget could be reduced. Thus, many local governments in order to ensure that next year's budget before the end of this year's budget surplus assault spend, while ignoring the the use of funds is effective and reasonable. At the same time, some local governments also exist in the budget information opaque, uncontrolled borrowing, special transfer payments are too complicated, funds are too scattered. The revised budget law > < 79 provisions of the original increased to 101, a total of 82 has been modified compared to the old budget law. < >, < > the revised budget law on budget transparency, independence, integrity, normative, five aspects of science and has a prominent progress. The theory of budget management to achieve full caliber, set up Open and transparent budget system; further strengthen the standardized fiscal behavior of the government; the moderate expansion of local government authority, and strive to achieve the budget management of scientific mode of.2015 in January 27th, Twelfth people's Congress of Jiangxi Province four session, the provincial finance department Hu Qiang to the meeting made of Jiangxi Province in 2014 and the provincial budget implementation and in 2015 the province and the provincial budget draft report (written). In order to comply with the new regulations determine new decision content > > and < the new budget law proposed by the State Council "on deepening the reform of budget management system in the Jiangxi Provincial Department of Finance in the drafting of the 2015 budget report of the full study and discussion the new budget law and the State Council's < > > < decision, with the implementation of the new budget law > < the careful docking, ensure that the new budget report did comply with the new" budget law " The provisions of the spirit and the financial work; fully meet the demand under the new economic norm; and in line with the actual development of local economy and society in Jiangxi. This paper will start from the new "budget law > content, combined with Jiangxi local government budget practice, some problems in Jiangxi Province, the local budget law are discussed in this study. This paper includes four parts: the first part analyzes the full aperture budget disclosure on the connotation and significance, and also explains the full aperture open information to build a major guiding significance for Jiangxi government. The second part discusses the new budget law > < provisions of local borrowing legalization is an important measure to enhance the economic vitality of the construction of rule of law in Jiangxi the third part demonstrates the importance of the social insurance fund budget system and its key significance to strengthen the rule of Jiangxi livelihood security. The fourth part analyzes the fiscal transfer The institutionalization of payment is a necessary lever to achieve equalization of public services in Jiangxi. It is hoped that readers can have a further understanding of the new budget law through the analysis of authors. Meanwhile, the author puts forward some suggestions for the reform and improvement of the rule of law in Jiangxi's local budgets.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.21

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