本文關(guān)鍵詞： 人大 預(yù)算監(jiān)督 全口徑預(yù)算　出處：《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：人民代表大會對預(yù)算的監(jiān)督是我國公民行使自己的政治權(quán)利、監(jiān)督政府預(yù)算編制與實(shí)施的重要途徑，亦是提高政府預(yù)算的規(guī)范性、科學(xué)性的重要方式。全口徑預(yù)算的逐步實(shí)施，意在規(guī)范我國政府預(yù)算中存在的種種亂象，以提高預(yù)算的透明度，增強(qiáng)預(yù)算資金的使用效率，減少資金浪費(fèi)，并遏制其中潛在的腐敗行為。本文從全口徑預(yù)算人大監(jiān)督的概念與理論基礎(chǔ)開始，描述全口徑預(yù)算的含義、各個部分的具體內(nèi)容,進(jìn)而論述人大預(yù)算監(jiān)督的理論基礎(chǔ)。接下來文章分析了當(dāng)前的全口徑人大預(yù)算監(jiān)督實(shí)施的現(xiàn)狀。文章著重探討了全口徑人大預(yù)算監(jiān)督中存在的諸多問題。筆者認(rèn)為，當(dāng)前我國人大對全口徑預(yù)算監(jiān)督的主要問題體現(xiàn)在以下方面：總的來說，人大的預(yù)算監(jiān)督地位落實(shí)不夠；人大預(yù)算監(jiān)督相關(guān)法律體系不夠完善；人大預(yù)算監(jiān)督制度存在諸多不合理之處；全口徑人大預(yù)算監(jiān)督操作中存在問題；人大對全口徑預(yù)算的執(zhí)行情況監(jiān)督不到位。針對這些問題，筆者提出了相應(yīng)的建議：理順人大預(yù)算監(jiān)督與黨的領(lǐng)導(dǎo)之間的關(guān)系；完善相關(guān)法律；進(jìn)行合理的制度設(shè)計(jì)；改進(jìn)人大預(yù)算監(jiān)督的操作方式；強(qiáng)化對全部預(yù)算口徑的監(jiān)督；加強(qiáng)對預(yù)算執(zhí)行和決算的審查與監(jiān)督。筆者相信，，通過這些措施的改進(jìn)，現(xiàn)行人大預(yù)算監(jiān)督制度的實(shí)效必能得到發(fā)揮，全口徑預(yù)算的本意也能逐步實(shí)現(xiàn)。
[Abstract]:The supervision of the budget by the people's Congress is an important way for Chinese citizens to exercise their own political rights and supervise the compilation and implementation of the government budget, as well as to improve the standardization of the government budget. The important way of science. The gradual implementation of full-caliber budget is aimed at standardizing all kinds of chaos in the government budget of our country, in order to improve the transparency of budget, enhance the efficiency of budget funds, and reduce the waste of funds. From the concept and theoretical basis of the full caliber budget supervision, this paper describes the meaning of the full caliber budget and the specific content of each part. Then it discusses the theoretical basis of the NPC budget supervision. Then, the article analyzes the current situation of the full caliber NPC budget supervision. The article emphatically discusses many problems existing in the full caliber NPC budget supervision. For. At present, the main problems of full-caliber budget supervision in China's people's Congress are reflected in the following aspects: generally speaking, the NPC's budget supervision status is not enough; The relative legal system of NPC budget supervision is not perfect; There are many unreasonable points in the budget supervision system of the NPC; There are some problems in the operation of full caliber NPC budget supervision; In view of these problems, the author puts forward some corresponding suggestions: straightening out the relationship between the NPC budget supervision and the leadership of the Party; Perfecting relevant laws; Carry on reasonable system design; To improve the operating mode of the budget supervision of the people's Congress; Strengthen the supervision of the whole budget; The author believes that through the improvement of these measures, the actual effect of the current NPC budget supervision system will be brought into play, and the original intention of the full-caliber budget can be gradually realized.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.3;D622

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