發(fā)布時(shí)間：2018-06-20 14:31

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

【摘要】：本文通過對(duì)我國財(cái)政轉(zhuǎn)移支付法律監(jiān)督制度的歷史和現(xiàn)狀進(jìn)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(cái)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(cái)政轉(zhuǎn)移支付的決策及運(yùn)行程序缺少法律規(guī)范來進(jìn)行監(jiān)督;其三,財(cái)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(cái)政轉(zhuǎn)移支付法律監(jiān)督制度為鏡鑒,本文認(rèn)為以下四點(diǎn)經(jīng)驗(yàn)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(cái)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(cái)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(huì)這樣的權(quán)力機(jī)關(guān)、財(cái)政部門等行政機(jī)關(guān)、會(huì)計(jì)師協(xié)會(huì)等社會(huì)中介機(jī)構(gòu)、社會(huì)公眾以及專門的司法監(jiān)督機(jī)關(guān)——審計(jì)法院。第三,意大利、法國、美國等國家都有專門的進(jìn)行審計(jì)監(jiān)督的司法機(jī)關(guān)——審計(jì)法院,審計(jì)法院在監(jiān)督時(shí),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(jī)關(guān)直接對(duì)權(quán)力機(jī)關(guān)負(fù)責(zé),具有很大的獨(dú)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(cái)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(cái)政轉(zhuǎn)移支付法”,作為財(cái)政轉(zhuǎn)移支付法律監(jiān)督制度的基本法。其次,在財(cái)政轉(zhuǎn)移支付領(lǐng)域同樣需要通過程序正義來實(shí)現(xiàn)實(shí)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(duì)一般性轉(zhuǎn)移支付和專項(xiàng)轉(zhuǎn)移支付的不同特點(diǎn)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(jìn)行監(jiān)督,對(duì)于無法納入預(yù)算的專項(xiàng)轉(zhuǎn)移支付也要建立下級(jí)政府向人大的報(bào)告制度,以此接受權(quán)力機(jī)關(guān)的監(jiān)督。此外,財(cái)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(jī)關(guān)、政府以及財(cái)政主管部門、審計(jì)部門以及社會(huì)公眾等,由此形成全方位、多層次的財(cái)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(jì)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.21

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本文編號(hào)：2044585