本文選題：轉(zhuǎn)移支付 + 法律監(jiān)督�。� 參考：《江西財經(jīng)大學(xué)》2015年碩士論文

【摘要】：本文通過對我國財政轉(zhuǎn)移支付法律監(jiān)督制度的歷史和現(xiàn)狀進行分析,發(fā)現(xiàn)我國現(xiàn)行制度主要存在以下三大問題:其一,財政轉(zhuǎn)移支付的法律規(guī)則體系碎片化嚴(yán)重、系統(tǒng)性和權(quán)威性缺失;其二,財政轉(zhuǎn)移支付的決策及運行程序缺少法律規(guī)范來進行監(jiān)督;其三,財政轉(zhuǎn)移支付資金的測算不夠科學(xué)合理。以美、德、法、意四國財政轉(zhuǎn)移支付法律監(jiān)督制度為鏡鑒,本文認為以下四點經(jīng)驗可供我國轉(zhuǎn)移支付法律監(jiān)督制度構(gòu)建之參考:第一,財政轉(zhuǎn)移支付法律監(jiān)督制度的構(gòu)建依賴于憲法、預(yù)算法、專門的轉(zhuǎn)移支付法等構(gòu)成的規(guī)范系統(tǒng)的法律規(guī)范體系。第二,完善的財政轉(zhuǎn)移支付法律監(jiān)督體系應(yīng)當(dāng)包括全方位、多層次的法律監(jiān)督主體,具體包括議會這樣的權(quán)力機關(guān)、財政部門等行政機關(guān)、會計師協(xié)會等社會中介機構(gòu)、社會公眾以及專門的司法監(jiān)督機關(guān)——審計法院。第三,意大利、法國、美國等國家都有專門的進行審計監(jiān)督的司法機關(guān)——審計法院,審計法院在監(jiān)督時,本身就已經(jīng)涵蓋了轉(zhuǎn)移支付的全過程,而且其作為司法監(jiān)督機關(guān)直接對權(quán)力機關(guān)負責(zé),具有很大的獨立性和權(quán)威性。第四,上述國家通過完善的法律規(guī)范確立了系統(tǒng)的轉(zhuǎn)移支付決策、審批、分配和執(zhí)行、監(jiān)督程序,具體有關(guān)轉(zhuǎn)移支付金額的測算規(guī)則也十分科學(xué)合理。鑒于我國當(dāng)前轉(zhuǎn)移支付相關(guān)法律規(guī)定碎片化嚴(yán)重、系統(tǒng)性缺失,統(tǒng)一整合相關(guān)法律規(guī)定可以說是完善我國財政轉(zhuǎn)移支付法律監(jiān)督制度的前提,因而需要在《預(yù)算法》的現(xiàn)有框架內(nèi)制定一部統(tǒng)一的“財政轉(zhuǎn)移支付法”,作為財政轉(zhuǎn)移支付法律監(jiān)督制度的基本法。其次,在財政轉(zhuǎn)移支付領(lǐng)域同樣需要通過程序正義來實現(xiàn)實體正義,這一程序應(yīng)當(dāng)涵蓋轉(zhuǎn)移支付審批、支付和責(zé)任追究的全過程。并且應(yīng)當(dāng)針對一般性轉(zhuǎn)移支付和專項轉(zhuǎn)移支付的不同特點設(shè)定不同的監(jiān)督程序,其中前者主要納入人大預(yù)算進行監(jiān)督,對于無法納入預(yù)算的專項轉(zhuǎn)移支付也要建立下級政府向人大的報告制度,以此接受權(quán)力機關(guān)的監(jiān)督。此外,財政轉(zhuǎn)移支付法律監(jiān)督制度的主體應(yīng)當(dāng)包括應(yīng)當(dāng)由人大權(quán)力機關(guān)、政府以及財政主管部門、審計部門以及社會公眾等,由此形成全方位、多層次的財政轉(zhuǎn)移支付法律監(jiān)督體系。最后,要建立科學(xué)合理的轉(zhuǎn)移支付資金測算方法,將因素法和公式化計算應(yīng)用到更多的轉(zhuǎn)移支付之中。
[Abstract]:By analyzing the history and present situation of the legal supervision system of financial transfer payment in China, this paper finds that there are three main problems in the current system: first, the legal system of financial transfer payment is fragmented. Secondly, the decision-making and operation procedure of financial transfer payment is lack of legal norm to supervise; third, the calculation of financial transfer payment fund is not scientific and reasonable. Taking the legal supervision system of fiscal transfer payment in the four countries of the United States, Germany, France and Italy as a mirror, this paper holds that the following four experiences can be used as a reference for the construction of the legal supervision system of transfer payment in China: first, The construction of the legal supervision system of financial transfer payment depends on the legal normative system composed of constitution, budget law and special transfer payment law. Second, a sound legal supervision system for financial transfer payments should include omni-directional and multi-level legal supervisory bodies, including power organs such as parliament, administrative organs such as financial departments, and social intermediary organizations such as the Institute of Accountants, etc. The public as well as the specialized judicial supervision body-audit court. Third, Italy, France, the United States and other countries have specialized audit supervision judicial organs-audit courts. When the audit court supervises, it already covers the whole process of transfer payments. Moreover, as a judicial supervision organ, it is directly responsible to the power organ and has great independence and authority. Fourth, the above countries have established systematic transfer payment decision-making, examination and approval, distribution and execution, supervision procedures through perfect legal norms, and the specific rules for calculating the amount of transfer payment are also very scientific and reasonable. In view of the fact that the relevant laws and regulations on transfer payment in our country are fragmented and lacking in a systematic manner, the unification and integration of relevant laws and regulations can be said to be the premise of perfecting the legal supervision system of financial transfer payment in our country. Therefore, it is necessary to formulate a uniform Law on Fiscal transfer payment within the existing framework of Budget Law as the basic law of the legal supervision system of fiscal transfer payment. Secondly, in the field of financial transfer payment, it is also necessary to realize substantive justice through procedural justice, which should cover the whole process of approval, payment and accountability of transfer payment. In addition, different supervisory procedures should be established according to the different characteristics of general transfer payment and special transfer payment, the former of which is mainly included in the NPC budget for supervision. Special transfer payments that cannot be included in the budget should also be subject to the supervision of the power organs by establishing a reporting system to the people's Congress at the lower levels. In addition, the main body of the legal supervision system for financial transfer payments should include the organs of power of the people's Congress, the government and the financial departments in charge, the audit departments and the public, etc. Multi-level financial transfer payment legal supervision system. Finally, it is necessary to establish a scientific and reasonable method of calculating transfer payment funds, and apply the factor method and formulaic calculation to more transfer payments.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.21

【參考文獻】

相關(guān)期刊論文 前10條

1 祝向文;曾雅珊;張德鈞;;意大利財政轉(zhuǎn)移支付制度的特點及啟示[J];中國財政;2012年11期

2 陳桂生;田利;;財政轉(zhuǎn)移支付監(jiān)督體系:理論、經(jīng)驗與重構(gòu)[J];中共青島市委黨校.青島行政學(xué)院學(xué)報;2011年05期

3 陳桂生;田利;;論財政轉(zhuǎn)移支付監(jiān)督體系的重構(gòu)[J];理論導(dǎo)刊;2011年09期

4 宋槿籬;申思;黃品紅;;完善我國財政轉(zhuǎn)移支付監(jiān)督的法律思考[J];法治湖南與區(qū)域治理研究;2011年04期

5 朱煒;;意大利預(yù)算監(jiān)管情況的啟示與借鑒[J];財政研究;2011年08期

6 王世杰;;公共財政支出與我國收入分配不平等的相關(guān)研究[J];山東經(jīng)濟;2010年05期

7 田發(fā);;財政轉(zhuǎn)移支付的橫向財力均等化效應(yīng)分析[J];財貿(mào)研究;2010年02期

8 林樹杰;朱天華;;中法財政監(jiān)督法律制度比較研究及啟示[J];江蘇工業(yè)學(xué)院學(xué)報(社會科學(xué)版);2009年04期

9 鐘有林;李霽友;;區(qū)域經(jīng)濟非均衡發(fā)展理論的演變與創(chuàng)新[J];求索;2009年01期

10 任廣浩;解建立;;論中央與地方事權(quán)財權(quán)配置——以城鄉(xiāng)基本公共服務(wù)均等化為視角[J];河北師范大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2009年01期

相關(guān)重要報紙文章 前5條

1 任思源;;國務(wù)院發(fā)布轉(zhuǎn)移支付制度改革路線圖[N];財會信報;2015年

2 陳益刊;;轉(zhuǎn)移支付制度改革涉及資金超4萬億元[N];中國信息報;2015年

3 吳學(xué)安;;轉(zhuǎn)移支付制度改革杜絕“跑部錢進”[N];中國商報;2015年

4 李成剛;;建立現(xiàn)代財政制度 科學(xué)分配央地財權(quán)[N];中國經(jīng)濟時報;2015年

5 劉小川;;看財政轉(zhuǎn)移支付制度的法治構(gòu)架[N];中國財經(jīng)報;2015年

相關(guān)博士學(xué)位論文 前3條

1 王鵬;財政轉(zhuǎn)移支付制度改革研究[D];吉林大學(xué);2012年

2 倪志龍;財政轉(zhuǎn)移支付法律制度研究[D];西南政法大學(xué);2009年

3 葉平;我國財政轉(zhuǎn)移支付法律問題研究[D];中國政法大學(xué);2009年

相關(guān)碩士學(xué)位論文 前10條

1 苑航英;我國財政轉(zhuǎn)移支付監(jiān)督制度研究[D];華中師范大學(xué);2014年

2 劉智;財政轉(zhuǎn)移支付立法問題研究[D];遼寧大學(xué);2011年

3 申思;財政轉(zhuǎn)移支付監(jiān)督問題研究[D];湖南大學(xué);2011年

4 徐文東;我國橫向財政轉(zhuǎn)移支付法律制度研究[D];安徽大學(xué);2010年

5 徐輝;論憲政視野下我國財政轉(zhuǎn)移支付立法的完善[D];湖南大學(xué);2009年

6 趙玲玲;我國財政轉(zhuǎn)移支付立法問題研究[D];湘潭大學(xué);2008年

7 席紅艷;我國財政轉(zhuǎn)移支付法律制度研究[D];安徽大學(xué);2007年

8 曾富生;我國財政轉(zhuǎn)移支付法律制度研究[D];重慶大學(xué);2006年

9 張艷;財政轉(zhuǎn)移支付法律制度研究[D];山西大學(xué);2005年

10 姚蓮芳;公共財政框架下的財政監(jiān)督問題研究[D];武漢大學(xué);2005年

，

本文編號：2044585