發(fā)布時間：2018-01-18 15:37

  本文關(guān)鍵詞：我國政府全口徑預(yù)算監(jiān)督問題研究　出處：《四川省社會科學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 全口徑預(yù)算 預(yù)算監(jiān)督 立法改進(jìn)

【摘要】：本文以全口徑預(yù)算監(jiān)督管理為研究內(nèi)容。我國從2003年10月黨的十六屆三中全會第一次提出全口徑預(yù)算,全口徑預(yù)算是我國特有的提法,和現(xiàn)代預(yù)算國家的財政預(yù)算具有一致性。全口徑預(yù)算提出后,對預(yù)算口徑的研究探討較多,但對全口徑預(yù)算監(jiān)督問題研究較少。新《預(yù)算法》實(shí)施后,在我國政府預(yù)算管理、監(jiān)督方面確實(shí)有了一些變化,但將政府權(quán)力關(guān)進(jìn)籠子里的研究應(yīng)持之以恒,以達(dá)到不斷完善我國法律法規(guī)的目的。本文以全口徑預(yù)算的含義出發(fā),厘定了本文全口徑預(yù)算的定義,即對政府的全部收入及支出進(jìn)行統(tǒng)一的、完整的、綜合的預(yù)算管理,包含了政府機(jī)構(gòu)自身的收支,同時包含了為履行公共職責(zé)直接或間接控制的資金收支,顯性及隱形債務(wù)。那么全口徑預(yù)算監(jiān)督的含義便是立法機(jī)關(guān)、行政機(jī)關(guān)、司法機(jī)關(guān)以及其他相關(guān)部門對各級政府預(yù)算的編制、審批、執(zhí)行、調(diào)整以及決算等活動的真實(shí)性、合法性與有效性進(jìn)行的全口徑、全過程、全方位的審查和督促。隨后,本文回顧了全口徑預(yù)算監(jiān)督的相關(guān)文獻(xiàn),我國法律制度發(fā)展歷程及理論研究,目前面臨的問題,對比了美國和日本的發(fā)展經(jīng)驗(yàn),從而得出了本文的結(jié)論。具體來看,本文提出了四個方面的改進(jìn)建議,一是持續(xù)完善預(yù)算監(jiān)督法律體系;二是健全我國預(yù)算監(jiān)督體系;三是持續(xù)強(qiáng)化政府信息公開程度;四是全口徑預(yù)算監(jiān)督執(zhí)行范圍擴(kuò)大。通過多方努力,最終實(shí)現(xiàn)全口徑預(yù)算的多層次,全過程,多方位的全面監(jiān)督。本文分為五個部分:第一部分:緒論。介紹了本文的選題背景及意義,對國內(nèi)外文獻(xiàn)進(jìn)行了梳理。第二部分:政府全口徑預(yù)算監(jiān)督理論分析。介紹了政府全口徑預(yù)算發(fā)展歷程,全口徑預(yù)算監(jiān)督法律制度,政府全口徑預(yù)算管理監(jiān)督的理論研究。第三部分:我國全口徑預(yù)算法律制度現(xiàn)狀及存在的問題。介紹了我國目前的監(jiān)管現(xiàn)狀已經(jīng)存在的相關(guān)問題。第四部分:國外全口徑預(yù)算監(jiān)督的經(jīng)驗(yàn)探討。介紹了美國和日本的發(fā)展經(jīng)驗(yàn)。分析了其監(jiān)督體系及特點(diǎn)。第五部分:對我國全口徑預(yù)算監(jiān)督制度的對策建議。綜合前文,對我國的預(yù)算監(jiān)督改革提出了拙見。
[Abstract]:From October 2003, the third Plenary session of the 16 Central Committee of the Party put forward the full caliber budget, which is the unique formulation of our country. It is consistent with the budget of the modern budget country. After the full caliber budget is put forward, the research on the budget caliber is more and more, but the research on the full caliber budget supervision is less. After the implementation of the New Budget Law. There have been some changes in government budget management and supervision, but the study of putting government power in a cage should be persevering. In order to achieve the goal of continuously perfecting the laws and regulations of our country, this article sets out the definition of the full caliber budget with the meaning of the full caliber budget, that is, the whole income and expenditure of the government are unified and complete. Comprehensive budget management includes the income and expenditure of the government agencies themselves, and includes the direct or indirect control of the income and expenditure of funds for the performance of public duties. Explicit and implicit debt. So the full-calibre budget supervision is the legislative, executive, judicial and other relevant departments at all levels of government budget preparation, approval, implementation. Adjustment and final accounts of the authenticity, legitimacy and effectiveness of the full caliber, the whole process, comprehensive review and supervision. Subsequently, this article reviewed the full caliber budget supervision related literature. The development of our legal system and theoretical research, the current problems, compared with the development experience of the United States and Japan, so as to reach the conclusion of this paper. Specifically, this paper puts forward four aspects of suggestions for improvement. The first is to continuously improve the legal system of budget supervision; Second, perfect the budget supervision system of our country; Third, to continuously strengthen the degree of government information disclosure; Fourth, the scope of full calibre budget supervision and implementation has been expanded. Through various efforts, the full caliber budget will eventually be achieved at multiple levels and in the whole process. This paper is divided into five parts: the first part: introduction. It introduces the background and significance of this paper. The second part: the theoretical analysis of government full caliber budget supervision. It introduces the development process of government full caliber budget and the legal system of full caliber budget supervision. The third part: the current situation and existing problems of the full caliber budget legal system in China. It introduces the related problems existing in the present regulatory situation of our country. Part 4th:. This paper introduces the development experience of the United States and Japan, and analyzes its supervisory system and characteristics. Part 5th: the countermeasures and suggestions to the full caliber budget supervision system of our country. This paper puts forward a botched opinion on the reform of budget supervision in our country.
【學(xué)位授予單位】：四川省社會科學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.3

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